Note: Automatic Extension Granted if 100% Tax Due is Paid by Tax Return Due Date
If the amount of tax due with Form M-4868 or Form M-8736 is "0" and 100% of the tax due for 2014 has been paid through: withholding; timely estimated payments of tax; credits from your 2013 return; or a refund from the prior tax year applied to the current year's tax liability, you are no longer required to file Form M-4868 or Form M-8736. However, if you do choose to file the extension form in this instance, you must do so electronically via this online version. See TIR 06-21 for more information.
Please read the following before you attempt to file your Online Application for an Automatic Six-month Extension of Time to File your Return.
You must use the Online Form M-4868 if you meet the following criteria:
- You owe no tax; or
- You are making a payment of $5,000 or more with your extension. You must pay using the Electronic Funds Withdrawal payment method. Have your bank's routing and transit number (RTN) and bank account number ready: Sample Check and
- You will be filing your return for the period January 1 - December 31, 2015. Most taxpayers fall into this category.
If you are married and filing a joint return, both you and your spouse must be present to authenticate the submission of this application.
Note: DOR encourages any extension payment amount to be made electronically. Payments of $5,000 or more are mandated to be filed electronically.
The extension of time to file does not extend the due date for payment of any tax due. Extensions are granted only upon the timely filing of the extension with any required payment amount.
Fiduciary and Partnership
You must use the Online Form M-8736 if meet the following criteria:
- You owe no tax; or
- You are making a payment of $5,000 or more with your extension. You must pay using the Electronic Funds Withdrawal payment method. Have your bank's routing and transit number (RTN) and bank account number ready and
- You will be filing your return for the fiscal year 2015.
The extension of time to file does not extend the due date for payment of any tax due. Extensions are granted only upon the timely filing of the extension with any required payment amount. If you prefer not to request an extension over the Internet, you may file a paper Form M-8736 .
Filing Your Online Application
- Use Tab key or mouse pointer to navigate through the form. Do not use the Enter key after typing information - use Tab or place the mouse pointer over the next field in which you wish to enter information.
- Enter your bank or financial institution's name, routing and transit number and bank account number in the appropriate fields.
- Select whether this is a checking or savings account.
- Select the Pay button.
- Filing this online application will provide you with a confirmation number as proof of filing this form.
- Verify all of the information. If any of the information is inaccurate and needs to be changed, select the BACK tool button at the top on your browser's tool bar and make the appropriate changes.
- Once you have verified that all of the information is true, correct and complete, select the Submit button.
- The application will prompt you to print your submission with confirmation number.
Please wait for your confirmation number. Print the confirmation page and retain a copy for your records. You have transmitted your application. If you decide not to submit the online application, do not send a printed copy of the form to serve as your application. Instead, you must use a paper Form M-4868 .
When to Submit this Application The online Form M-4868 is due on or before April 15 of the current year. (For 2015 Personal Income Tax Returns, the online Form M-4868 is due on or before midnight, Tuesday April 19, 2016).
The online Form M-8736 is due on or before the due date to file for fiscal year.
Penalties and Interest
The extension will be considered void if 80% of the total tax liability is not paid on or before the original due date of the return. Void extensions are subject to penalty and interest charges from the original due date. Any portion of the tax not paid on or before the due date of your return is subject to a late payment penalty of 1% per month of the tax due, up to a maximum of 25%. Returns not filed on or before the due date are subject to a late return penalty of 1% per month of the tax due, up to a maximum of 25%. Interest will also be charged on any tax not paid on or before the original due date.
Filing Your Income Tax Return
Your income tax return may be filed at any time within the six-month extension period. If you participated in our online Form M-4868 program, please enter the amount of your extension payment in the "amount paid with extension" field on the form you file when completing your return. If you decide to Webfile your income tax return, retain the printout of this application for your records. Please do not mail the copy. If you and your spouse file a joint online Form M-4868 but do not file a joint income tax return, the Social Security number of both spouses must be entered on the separate returns. If you and your spouse each file a separate extension by using either the online or paper version Form M-4868 and later elect to file a joint income tax return, enter on the "Payments made with extension" line the sum of the amounts paid on the separate extensions. Be sure to enter the Social Security numbers of both spouses on your income tax return.
Filing Your Fiduciary, Partnership or Corporate Trust Return
Your Fiduciary, Partnership or Corporate Trust tax return may be filed at any time within the six-month extension period. If you participated in our WebExtend program, please enter the amount of your extension payment in the "amount paid with extension" field on the form you file when completing your return.
Termination of Extension
The Massachusetts Department of Revenue (DOR) may terminate an automatic extension at any time by mailing a notice of termination to the taxpayer(s) or to the person who requested the extension for the taxpayer(s). The notice shall be mailed at least ten (10) days prior to the termination date designated in the notice.
WebExtend requires the submission of personal identifying information such as your name, address, and Social Security number. Therefore, you are required to use a Web browser that supports 128-bit encryption in order to connect to our secure server. Our secure server software encrypts all of your personal information so that it cannot be read as the information travels over the Internet. Appropriate browsers are available at no charge from the Microsoft and Netscape Web sites.
Privacy Act Notice
Under the authority of 42 U.S.C. sec. 405(c)(2)(C)(i), and M.G.L. c. 62C, sec. 5, the Department of Revenue has the right to require an individual to furnish his or her Social Security number on a state tax return. This information is mandatory. The Department of Revenue uses Social Security numbers for taxpayer identification to assist in processing and keeping track of returns and in determining and collecting the proper amount of tax due. Under M.G.L. c. 62C, sec. 40, the taxpayer's identifying number is required to process a refund of overpaid taxes. Although tax return information is generally confidential pursuant to M.G.L. c. 62C, sec. 21, the Department of Revenue may disclose return information to other taxing authorities and those entities specified in MGL c. 62C, secs. 21, 22 or 23, and as otherwise authorized by Law.
File an Auto-Extension and Make Payments Online