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Department of Revenue

When is a Return Due

Due Date of a Return

Personal income tax returns are due on or before April 15th following the close of each tax year. When the due date for filing tax returns falls on a Saturday, Sunday or legal holiday, the filing may be made on the next succeeding business day.

The due date for filing 2008 personal income tax returns is Wednesday, April 15, 2009.
Extensions

General Rules:
Taxpayers who are unable to file complete returns by the due date for filing may request an automatic six months extension of time in which they may file a return.

Note:  The federal automatic extension of time to file is six-months.

Unless filing an extension by Web extension or by phone, taxpayers are required to file one of the following forms:


Federal extension Form 4868 or Form 8736 may be used if all of the following applies:
  1. Massachusetts Extension Forms are not available;
  2. the taxpayer does not qualify to use the extension by phone; and
  3. no payment is due with the extension.

Taxpayers should indicate on the top of the federal form, "This Extension Is for Massachusetts Tax Purposes".

An extension is valid only if a taxpayer pays at least 80% of the total tax liability by the original due date. 80% of the total tax liability is the combination of withholding, estimated payments and payment made with the extension.

Late file and late pay penalties are not imposed if the return is filed by the extended due date and the extension is valid. Interest remains due on any amount not paid by the original due date.

An invalid extension may be subject to Late File/Late Pay Penalties - Calculation.

Underpayment of Estimated Tax - Calculation (M2210 Penalty) may be imposed regardless of a valid extension.

Taxpayers requesting additional extensions beyond the six-month extension must obtain written approval from the Commissioner.

Extensions Relating to Disaster Areas

Effective retroactively to September 1, 2008, DOR will grant automatic extensions of time for “affected taxpayers” to file returns and submit payments of tax as the result of any declaration by the President of the United States of a disaster area within the United States.  The specific relief granted by DOR for each disaster will generally be that as provided and announced by the Internal Revenue Service (”IRS”).

The due date and payment date for returns and payments required to be filed by affected taxpayers will be extended for a specified period of time as announced by the IRS, unless the Department publicly announces otherwise.  The extension will cover the filing of tax returns, the payment of tax (including payment of estimated tax), and the filing of tax extension forms with DOR. 

 During the time of the extension, no interest or penalties will accrue.  However, the extension of time will not affect tax deficiencies existing prior to the date the IRS disaster relief begins, nor will it apply to claims for abatement, making elections, the filing of any other tax documents with DOR, or filings with the Appellate Tax Board or tax appeals filed with Massachusetts Courts.

 “Affected taxpayers,” are any taxpayers directly impacted by the disaster, as determined by the IRS and announced in an IRS release, unless the Department publicly announces otherwise.

Affected taxpayers seeking an extension as a result of a disaster declaration should mark the top of any affected returns, extension forms, payment vouchers or depository slips in red ink with the name of the disaster and attach a separate sheet of paper containing a brief explanation of why they are an affected taxpayer within the meaning of this TIR, as well as a copy of the corresponding IRS release that outlines the relief being provided for federal purposes.  Taxpayers filing electronic returns should continue to file in such manner and should contact DOR if they receive penalties for filing returns or paying taxes late.

Filing and Payment Deadlines for Taxpayers Serving in a Combat Zone, Including Arabian Peninsula Areas, Kosovo Area and Afghanistan

DOR follows the federal rules for granting an extension of time to file income tax returns and to pay taxes due for those serving in a combat zone, or who are hospitalized as a result of such service, during the period designated as the period of combatant activities. This extension applies to members of the armed forces, as well as individuals serving in support of the armed forces, serving in a combat zone. The extension period is for the time of service in the combat zone area or hospitalization attributable to such service plus 180 days. These extension provisions parallel the federal provisions of I.R.C. Section 7508, as recently amended.

No interest or penalties will be charged during the extension period on taxes due for the tax year. The extension of time to file returns also applies to spouses of personnel serving in combat areas if a joint return is filed. Taxpayers claiming an extension of time to file a return or pay tax under this provision of law should write "COMBAT ZONE" on the income tax envelope and on the top of the income tax return that they submit to the Department of Revenue. If filing electronically, taxpayers should write "COMBAT ZONE" next to their name, or if necessary, on one of the address lines on the form, along with the date of deployment.

The due date for filing Massachusetts income tax returns and for paying tax is the same as the federal date and is calculated as follows:
  1. The starting date is the date of departure from the combat area (or, if applicable, the date of termination of combatant activities in the combat area as designated under section 112 of the Code); plus
  2. At least 180 days after the starting date as stated in 1. above, plus a period of up to 105 additional days, with such additional period representing the number of days remaining in the tax filing period of January 1 through April 15, calculated as of the time the taxpayer entered the combat area during the filing season; plus
  3. The period of qualified hospitalization, if any. Any period of continuous hospitalization as a result of injuries while serving in the Persian Gulf area, including any period of hospitalization outside the United States; and any period for up to five years of hospitalization within the United States (except this provision does not apply to spouses); plus
  4. The period of time in a missing status, if any. Any period during which an individual serving in the Persian Gulf area is missing in action or a prisoner of war, within the meaning of section 6013(f)(3) of the Code.


Designated combat zones include/have included: the Persian Gulf, Kosovo and Afghanistan.

Examples:

Example 1. Taxpayer entered the Persian Gulf area on February 1, 2008, and served there through May 28, 2008, when she returned to the United States. She has 254 days after her date of departure from the Persian Gulf area to file her 2007 income tax return and to pay her taxes. The 254 days are computed as follows: 180 days from the date the taxpayer left the Persian Gulf area plus an additional 74 days, which represent the number of days that were left in the tax filing period ending April 15, 2008 from the date the taxpayer entered the Persian Gulf area during the filing season. The taxpayer's 2007 return is due by February 6, 2009.

 The 74 days are computed as follows:
 February 1, 2008, the departure date, through 28 = 28
 March 1- 31 = 31
 April 1 - 15, the last day for filing = 15
 Total = 74


 Due Date of Return, February 6, 2008 is computed as follows:
 May, 2008, the return date, through 31 = 3 November 25, 2008 through 30 = 6
 June, 2008 = 30 December, 2008 = 31
 July, 2008 = 31 January, 2009 = 31
 August, 2008 = 31 February 6, 2009 = 6
 September, 2008 = 30   
 October, 2008 = 31   
 November 24, 2008 = 24   
 Total = 180 Total = 74

Example 2. Taxpayer entered the Persian Gulf area on January 5, 2008, and was injured on February 15, 2008. He was flown to a U.S. hospital and was hospitalized through April 21, 2008 when he returned to the United States. He has 281 days after his date of departure from the hospital to file his 2007 income tax return and to pay his taxes. The 281 days are computed as follows: 180 days from the date the taxpayer left the Persian Gulf area plus an additional 101 days, which represent the number of days that were left in the tax filing period ending April 15, 2008, from the date the taxpayer entered the Persian Gulf area. The taxpayer’s 2007 return is due by January 26, 2009. 

 The 101 days are computed as follows:
 January 5, 2008, the departure date, through 31 = 27
 February 1 - 28 = 28
 March 1- 31 = 31
 April 1 - 15, the last day for filing = 15
 Total = 101


 Due Date of Return, January 26, 2009 is computed as follows:
 April 21, 2008, the return date, through 30 = 10 October 18 through 31, 2008 = 14
 May, 2008 = 31 November, 2008 = 30
 June, 2008 = 30 December, 2008 = 31
 July, 2008 = 31 January 26, 2009 = 25
 August, 2008 = 31   
 September, 2008 = 30   
 October 17, 2008 = 17   
 Total = 180 Total = 101

Example 3. Taxpayer entered the Persian Gulf area on March 15, 2008, and served there through May 31, 2009, when she returned to the United States. For the 2007 return, she has 212 days after her date of departure from the Persian Gulf area to file her 2007 income tax return and to pay her taxes.  The 212 days are computed as follows:  180 days from the date the taxpayer left the Persian Gulf area plus an additional 32 days, which represent the number of days that were left in the tax filing period ending April 15, 2008 from the date the taxpayer entered the Persian Gulf area. The taxpayer’s 2007 return is due by December 29, 2009.

For the 2008 return, the taxpayer has 285 days after her date of departure from the Persian Gulf area to file her 2008 income tax return and to pay her taxes.  The 285 days are computed as follows:  180 days from the date the taxpayer left the Persian Gulf area plus an additional 105 days, which represent the number of days that were left in the tax filing period ending April 15, 2009 from the date the taxpayer entered the Persian Gulf area. The taxpayer’s 2008 return is due by March 31, 2010.

 For 2007, the 32 days are computed as follows:
 March 15, 2008, the departure date, through 31 = 17
 April 1 - 15, the last day for filing = 15
 Total = 32


 For 2007, the due date of return, December 29, 2009  is computed as follows:
 May 31, 2009, the return date = 0 November 28, 2009 through 30= 3
 June, 2009 = 30 December 29, 2009 = 29
 July, 2009 = 31   
 August, 2009 = 31   
 September, 2009 = 30   
 October, 2009 = 31   
 November 27, 2009 = 27   
 Total = 180 Total = 32


 For 2008, the 105 days are computed as follows:
 Taxpayer was overseas for the entire period.
 January 1 - 31 = 31
 February 1 -28 = 28
 March 1 - 31 = 31
 April 1 - 15, the last day for filing = 15
 Total = 105


 For 2008, the due date of return, March 31, 2010 is computed as follows:
 May 31, 2009, the return date = 0 November 28, 2009 through 30 = 3
 June, 2009 = 30 December 29, 2009 = 29
 July, 2009 = 31 January, 2010 = 31
 August, 2009 = 31 February, 2010 = 29
 September, 2009 = 30 March 31, 2010 = 13
 October, 2009 = 31   
 November 27, 2009 = 27   
 Total = 180 Total = 105

Filing Web Extension For Personal Income Tax
Taxpayers can apply for an automatic Six-Month extension to file their Personal Income Tax returns and to make payments.

Extensions by Paper

The following taxpayers must file paper extensions; they may not PC file extensions as described below:

  • Massachusetts Form 3, Partnership Return of Income;
  • Massachusetts Form 3F, Income Tax Return of Corporate Trust;
  • individuals who do not meet the criteria to file an extension by PC.

Paper extensions on Form M-8736 or M-4868 should be mailed to:

Massachusetts Department of Revenue
PO Box 7070
Boston, MA 02204

Where to Report on Original Tax Return; What to Enclose:
  • The amount of payment made with extension is reported on Mass Form 1, Line 39 or 1-NR/PY, Line 44. 

Massachusetts References:


Federal References:

  • I.R.C. §§ 112; 6081(a); 7508

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