Due Date

When the day or the last day for the performance of any act, including the making of any payment or tender of payment, authorized or required to be performed at any department of the state government falls on a Saturday, Sunday or legal holiday, the act may be performed on the next succeeding business day. (G.L. c. 30, § 24).

If the due date for filing tax returns or the due date for making tax payments falls on a Saturday or legal holiday the filing or payment may be made on the next succeeding business day.

Since the offices of the Department of Revenue (DOR) are not generally or customarily open for business on Saturday, Saturday is not considered a business day for determining tax filing or payment due date, whether or not a particular division or office of DOR may remain open for business on a particular Saturday.

Where returns are required to be filed or tax payments are required to be made no later than a particular day, they must be received by the appropriate office of the DOR by 5:00 P.M. of such day or by such later time during such day as the office may be open for business.

Tax returns filed or tax payments made before the prescribed due date are deemed filed or paid on the prescribed due date. (G.L. c. 62C, § 79).

Returns Filed and Payment Made by U.S. Mail

If a tax return or payment is delivered by U.S. mail to the appropriate office of the DOR on or before its statutory due date, or if the due date falls on a Saturday, Sunday or legal holiday, on the next succeeding business day, it is considered timely regardless of the date of the U.S. postmark stamped on the envelope of the filing or payment.

If any tax return or payment is delivered by the U.S. mail to the appropriate DOR office after its statutory due date or if the due date falls on a Saturday, Sunday or legal holiday, after the next succeeding business day, the following postmark date rules will be used to determine timeliness in accordance with Chapter 62C, Section 33A of the Massachusetts General Laws:

1) If payment of withholding (G.L. c. 62C, § 10) or payment of tax imposed under Massachusetts General Laws Chapters 64A (gasoline), 64C (cigarette), 64E (special fuels), 64F(imported fuels), 64G (room occupancy), 64H (sales), 64I (use), or 138 (alcoholic beverage) and the return required to accompany such payment are delivered by U.S. mail after the prescribed due date (statutory due date or when appropriate the next succeeding business day) the date of the U.S. postmark is deemed the date of filing or payment if the date of such postmark is on or before the second day before the prescribed due date.

2) If any other tax return or payment is delivered by U.S. mail to the appropriate DOR office after its prescribed due date, (statutory due date or when appropriate after the next succeeding business day) the date of the U.S. postmark is deemed the date of filing or payment if the date of the postmark is on or before the prescribed due date.

The U.S. postmark will be deemed the date of filing or payment of Massachusetts taxes only if such postmark was made by the United States Post Office and the return or payment was mailed in the United States in an envelope or other appropriate wrapper, first class postage prepaid, properly addressed to the office where such payment is required to be made.

If a tax return or payment is delivered by U.S. mail after its due date or, when appropriate, after the next succeeding business day, and the postmark on the return or payment is not timely pursuant to the rules set out above, the date of filing or payment is the date the return or payment is received by the appropriate office of the DOR regardless of the U.S. postmark date.

Returns Filed and Payments Made by Other Means

Tax returns filed or tax payments made by any means other than the U.S. mail must be received by the appropriate office of DOR no later than the date due or if such due date falls on a Saturday, Sunday or legal holiday, no later than the next succeeding business day.

Ira A. Jackson
Commissioner of Revenue

December 3, 1984

TIR 84-3