This is a legal form that was released by the Massachusetts Department of Revenue - a government authority operating within Massachusetts. As of today, no separate filing guidelines for the form are provided by the issuing department.
Q: What is Form UA-1?
A: Form UA-1 is the Unified Audit Opt-Out form.
Q: What is the purpose of Form UA-1?
A: The purpose of Form UA-1 is to opt out of the unified audit program in Massachusetts.
Q: Who is required to file Form UA-1?
A: Any business entity that wants to opt out of the unified audit program in Massachusetts is required to file Form UA-1.
Q: When is Form UA-1 due?
A: Form UA-1 is due on or before the original due date of the tax return for the taxable year.
Q: Are there any penalties for not filing Form UA-1?
A: Yes, failure to file Form UA-1 may result in the business entity being subject to a unified audit by the Massachusetts Department of Revenue.
Form Details:
Download a printable version of Form UA-1 by clicking the link below or browse more documents and templates provided by the Massachusetts Department of Revenue.