MA State Income Tax????

Doesn't the state tax department have a website where you can get information on the tax forms and how to fill them out? Start there or go to the local library (some may still have state tax forms you can pick up). Or call your local representative - his or her assistant should be able to give you a referral. You could even call one of those tax preparers - I would imagine you were set up as some sort of non-profit corporation, but even if you might not owe anything, you need to file taxes. You're already in deep doo-doo thanks to the previous trustee, so you don't want to make things worse by fooling around with the taxman.

From your question, I'm not sure you have the expertise to do the community's taxes and while I understand you don't want to put out more money, it seems to me you need to blast something out of the other homeowners (especially the one who didn't even pay his fair share for 8 months). If everything has happened as you say with the previous trustee, you three need to get together and see what can be done to try and slow down your descent towards the rocks because you're already over a cliff. They may not like putting up more money, but they'll have no choice because it's clear no one was paying close enough attention to the previous trustee.

If you don't have money for an accountant, I suspect there's nothing for an attorney either, but you really need to talk to one to come up with a plan on how to move forward. That may include deciding if you should continue as a HOA. You don't say what type of units these are - if they're detatched homes, perhaps there's a way you can divvy up the common area the association would be responsible for, file the papers to dissolve the HOA and everyone go on their way. Since there's no money, talk to your local bar association to see if they may be able to refer you to someone who can at least point you in the right direction to get things started. Good luck to you.

WE HAVE NO MONEY
I really just need someone, anyone, who has filed MA State Tax to weigh in. I am on this forum because I've exhausted all other free avenues and I'm at the end of my rope. Is there really no one who is from a small, broke HOA that can tell me what form to slog through?

I have past tax filings (last is from 2012), but they look to be filled out wrong. I have tried the State and it has been an exercise in futility. I absolutely do not have the expertise to be doing this, but—again—there isn't another option. My HOA is broke. I put my own money into it to make sure we didn't go bankrupt so, yeah, even $50 is impossible for the HOA and I'm still smarting from the 3 figure loan. I have appealed to the other units fruitlessly. They are not going to help. I've asked...they're have been words. I tired to hire a mgmt company, but the 5 who actually called me back said we were too small and in too dire financial distress to take on. I have appealed to everyone I know and friends of friends to no avail.

I thought I had more time to figure this out, but apparently I only have 2 weeks, not 6.

I want to reiterate: Please only respond if you can help in a meaningful way—there is no money to hire a professional!
WE ARE BROKE

Unincorporated homeowners associations meeting the terms of G.L. c. 63, § 68C (9) are not required to file corporate excise returns for tax years beginning on or after January 1, 2009. Rather, they must file returns under chapter 62, generally the Form 3M or the Form 3, as determined by the forms instructions. Unincorporated homeowners associations that qualify as tax exempt under IRC § 501(c)(4) and file federal form 990-T should file form M-990-T-62.

In calculating the taxable income of a homeowners association under G.L. c. 62, § 5C, taxpayers will determine taxable income and exempt function income as under IRC §§ 528(d)(1), and 528(d)(3), respectively. The specific federal deduction of $100, under IRC § 528(d)(2)(A), is not allowed in calculating Massachusetts taxable income for unincorporated homeowners associations. The modifications under IRC § 528(d)(2)(B), (C), relating to corporate modifications to income, are inapplicable in calculating G.L. c. 62 income.

Thank you!

Mark,

It's a three unit Association.
The impression is that it was a one person show (and still is).

Tileston stepped up when the other person stepped down or moved and then discovered that the real story was not the story being reported.

I, for one, applaud Tileston for stepping up and taking necessary steps to correct issues. Right now I'm sure it's like being tossed into the deep end of the pool when you are asleep. It can take a little bit of floundering around until one can tread water and evaluate the situation. Once that is accomplished, a course of action to rectify the issue can be taken.