State Tax Form 2 Revised 11/2013 - Fiscal Year Form of List - Return of Personal Property

Sep 19, 2026

State Tax Form 2 (Revised 11/2013) is the Massachusetts fiscal year “Form of List” for reporting taxable personal property. It specifies who must file, when and where the return must be submitted (by March 1), and how filing extensions work. The form details entity and taxpayer information requirements, including status selection, formation details, business address, and property location(s). It also outlines general guidance on audits, certification of entity tax status, and penalties for late filing or audit noncompliance.

LanguageEnglish

CategoryForms

FormatPDF

Pages4

Reading Time2 min

AccessFree to download

Taxpayer Information

General Information

Filing Rules (When and Where)

Extension and Audits

Penalties and Compliance

State Tax Form 2 Revised 11/2013 The Commonwealth of Massachusetts Name of City or Town | Assessors’ Use only | | --- | | Date Received | FISCAL YEAR --FORM OF LIST Return of personal property subject to taxation General Laws Chapter 59, § 29 TO BE FILED BY ALL INDIVIDUALS, PARTNERSHIPS, ASSOCIATIONS OR TRUSTS, CORPORATIONS, LIMITED LIABILITY COMPANIES AND OTHER LEGAL ENTITIES SUBJECT TO TAXATION IN THIS CITY OR TOWN PERSONAL PROPERTY SCHEDULES NOT OPEN TO PUBLIC INSPECTION (See General Laws Chapter 59, § 32) Return to: Board of Assessors Form must be filed by March 1 unless an extension is granted by the board of assessors | 1. TAXPAYER INFORMATION. Complete all sections that apply. Please type or print. | | | | | | | --- | --- | --- | --- | --- | --- | | A. Name of taxpayer: FID Number: (NOT SSN)
(1) Owner’s name: (2) Business name: | | | | | B. Assessors’ use only | | C. Indicate status:
Individual. (Do not include social security number above)
Partnership. Provide names of all partners: Association or Trust. Provide names of all members/trustees: Limited Liability Company. Provide names of all members:
If any of above, or other non-corporate entity, treated as corporation for federal income tax purposes (a) by default rules, check here or (b) by election form, check here. Effective date: Attach federal election form 8832.
Check here if entity filing federally as a corporation is classified as a manufacturer by Department of Revenue. (To be classified as a manufacturer, an application must be made to the Department on or before January 31 on form 355Q. G.L. c. 63, §§ 39 & 42B; c. 58, § 2; c. 59,§ 5(16)(5) and 830 C.M.R. 58.2.1)
if entity filing federally as a corporation files Massachusetts return 63-20P, 63-23P or 63FI. (see below) Corporation. (Check this box only if an incorporated entity) | | | | | | | Check here | | if corporation classified as a manufacturer by Department of Revenue. (To be classified as a manufacturer, an application must be made to the Department on or before January 31 on form 355Q. G.L. c. 63, § 42B; c. 58, § 2; c. 59, § 5(16)(5) and 830 C.M.R. 58.2.1) | | | | | if an insurance company filing premium excise return 63-20P or 63-23P (G.L. c. 63, §§ 20 & 23)
if a financial institution filing financial institution excise return 63 FI (G.L. c. 63, §§ 1 & 2)
Executor/administrator. Indicate estate of: Decedent’s last residence: Other. Specify: | | | | | | | D. Annual certification of entity tax status (all except individuals must complete):
Has entity filed Certification of Entity Tax Status as of this January 1 with Department of Revenue? Yes No (Certification must be filed annually on or before April 1. DOR Directive 12-05). If yes, provide confirmation number . | | | | | | | E. Nature of business or profession:
__________________________________ | | | F. State of formation:
________________________________________ | G. Date of formation:
___________________________ | | | H. Business address
(1) Address of principal place of business: (2) Mailing address (if different): (3) Telephone number: ( ) | | | | | | | I. Location(s) of personal property: | | | | | | THIS FORM APPROVED BY THE COMMISSIONER OF REVENUE | 2. GENERAL INFORMATION | | | --- | --- | | A. WHO MUST FILE A RETURN. This Form of List (State Tax Form 2) must be filed each year by all individuals, partnerships, associations, trusts, corporations, limited liability companies and other legal entities that own or hold taxable personal property on January 1 unless required to file another local or central valuation personal property return as follows. Pipeline and telephone and telegraph companies that own taxable personal property subject to central valuation under G. L. c. 59, §§ 38A or 41 must file a personal property return with the Massachusetts Department of Revenue listing such property. A

FAQs

Who must file State Tax Form 2?

All individuals, partnerships, associations, trusts, corporations, limited liability companies, and other legal entities that own or hold taxable personal property on January 1 must file, unless another required return applies.

When and where must the return be filed?

The return must be filed by March 1 with the board of assessors in the city or town where the personal property is situated on January 1. If the property has no situs, it must be filed where the filer is domiciled.

Can the filing deadline be extended and how are audits handled?

The board of assessors may extend the deadline with a written request showing sufficient reason. The assessors may audit records within the stated time limits and may assess taxes on unreported or inaccurately reported property discovered by the audit.

Sep 19, 2026

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