Income, Fiduciary & Partnership Vouchers

The purpose of the payment vouchers is to provide a means for paying any taxes due on income which is not subject to withholding. This is to ensure that taxpayers are able to meet the statutory requirement that taxes due are paid periodically as income is received during the year. Generally, you must make estimated tax payments if you expect to owe more than $400 in taxes on income not subject to withholding.




Corporate Excise Vouchers

The purpose of the estimated tax payment vouchers is to provide a means for paying any current taxes due under Chapter 63 of the Massachusetts General Laws. All corporations that reasonably estimate their corporate excise to be in excess of $1,000 for the taxable year are required to make estimated payments.