Code of Massachusetts Regulations
101 CMR - EXECUTIVE OFFICE FOR HEALTH AND HUMAN SERVICES
Title 101 CMR 28.00 - Disability Employment Tax Credit
Section 28.07 - Verification of Primary Place of Residence for the DETC Credit
Universal Citation: 101 MA Code of Regs 101.28
Current through Register 1518, March 29, 2024
(1) The primary place of residence of the qualified employee may be verified by MRC or the employer with any of the following documents:
(a) copy of a deed or
mortgage payment;
(b) utility bill
or work order;
(c) copy of lease,
letter from landlord specifying the rental arrangement, or rental assistance
agreement (i.e., Section 8 agreement);
(d) homeowner's insurance
agreement;
(e) postal service
records;
(f) statement from
homeless shelter or homeless service providers;
(g) school records (if school is private,
additional documentation may be requested);
(h) nursery school or daycare records (if
school is private, additional documentation may be requested);
(i) proof of enrollment of custodial
dependent in public school;
(j)
voter registration records;
(k)
motor vehicle license or registration;
(l) other government-issued identification
card reflecting current address, a photograph, or information such as name,
date of birth, height, eye color, or other identifying information;
or
(m) a written statement, signed
by the employee, declaring where the employee lives or intends to live within
Massachusetts. A written statement may only be used if the employee has no
fixed address and is unable to provide proof of residence through other
documentation listed in 101 CMR 28.07(1).
(2) If the employee's primary place of residence changed during the 12 months of employment supporting the DETC, MRC or the employer may rely on such documents as needed to establish the employee's primary place of residence in Massachusetts for the full 12-month period.
Disclaimer: These regulations may not be the most recent version. Massachusetts may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
