Pursuant to General Laws Chapter 62C, Section 19, the Commissioner of Revenue, in regulation 830 CMR 62C.19, established an automatic extension period of two months for the filing of income tax returns. In order to conform Massachusetts practice with that of the federal government, Regulation 830 CMR 62C.19 has been amended to provide for a four month automatic extension period.

This change will apply to any application (Form M-4868) filed on or before April 17, 1984 which qualified the taxpayer for the automatic extension. The due date of returns subject to said application is now August 15, 1984. There is no requirement that an additional application be filed for the period June 15 - August 15, 1984.

Any further extension beyond August 15, 1984 must be requested by separate application.

Ira A. Jackson
Commissioner of Revenue

June 1, 1984

TIR 84-2