The Massachusetts General guidance on using fillable forms for e-filing is broken down into three categories: filing requirements, filing procedures, and filing resources. Filing Requirements: The filing requirements section of the guidance covers the types of forms that must be filed electronically, the acceptable formats for electronic filing, and the applicable filing deadlines. It also specifies what documents must be attached to the form, such as a signature page, and any additional information that must be included. Filing Procedures: The filing procedures section of the guidance outlines the steps necessary to complete and submit a fillable form for e-filing. This includes instructions on how to complete the form, how to save the form and attach it to an electronic filing system, and how to submit the form for processing. Filing Resources: The filing resources section of the guidance provides links to helpful resources, such as filing tips, a sample form, and a list of frequently asked questions. It also provides contact information for those needing additional help or assistance with filing.