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.

In Massachusetts, April 15, 2013 is Patriot's Day, a legal holiday in the Commonwealth. Massachusetts returns and payments normally due on April 15 will be treated as timely filed if they are filed on or before April 16, 2013.

The due date for filing 2012 personal income tax returns that would normally be April 15, 2013 is Tuesday, April 16, 2013.

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 also six-months.

Unless filing an extension electronically, taxpayers are required to file one of the following forms:

For Individuals, Extension must be filed electronically if taxpayer:

  • makes no payment with the extension; or
  • is making a payment of $5,000 or more with the extension and will be filing a return for the period January 1 - December 31, 2012.

However, effective for tax years ending on or after 12/31/2006, individuals who owe no tax with their returns, and who have paid 100% of the tax due for the taxable year, will be granted automatic six-month extensions of time to file their tax returns, without the need for application by the taxpayer. See TIR 06-21 .

For more information, see Automatic Extensions on the Web .

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.

Extension Relating to Taxpayers Affected by the Boston Marathon Explosions

The Massachusetts Department of Revenue will grant automatic extensions of time until July 15, 2013 for certain tax filings and payments otherwise required to be made by certain nonresident individual and business taxpayers and other affected taxpayers, on April 16, 2013.    

This special extension applies to tax returns, filings for regular extensions and tax payments, including estimated tax payments, that have either an original or an extended due date of April 16, 2013.   This extension also applies to the filing of corporate excise, including S corporation returns or unrelated business income tax returns in the instance of a business corporation or non-profit corporation with a fiscal year-end that has an April 16, 2013 filing due date, as well as to payments that are due with such returns.  The extension also applies to estimated personal income tax payments that would normally be due by April 16, 2013. 

This extension does not apply to trustee tax returns and payments, including those relating to sales or use taxes, meals taxes, room occupancy taxes, and employer and other withholding taxes.  Further, this extension does not apply to taxpayers that have previously filed their returns but not yet made payment.

Affected Taxpayers
“Affected taxpayers” are all individual taxpayers living in Suffolk County and all other Massachusetts personal income tax filers and business and corporate taxpayers whose income or corporate excise filings and payments were adversely impacted by the explosions on April 15, 2013.  Taxpayers whose filings and payments were adversely impacted by the explosions may include those whose tax preparers or availability of needed records were directly impacted by the explosions. 

To Claim the Extension 
Generally the Department will automatically provide filing and payment extensions, as described herein,  for electronically-filed returns by affected taxpayers.  If for some reason a taxpayer is unable to file electronically, the taxpayer’s paper forms and returns should be marked at top in red ink with the notation “2013 Boston Marathon.”  Any affected taxpayer who files and pays by the extended deadline and still receives late filing or payment penalties or other charges inconsistent with this TIR should electronically file Form CA-6 to request an abatement of such charges through the Department’s website at www.mass.gov/dor, using either Webfile for Income or Webfile for Business.

Extensions Relating to Farmers and Fisherman

The Massachusetts Department of Revenue is following the IRS in its treatment of farmers and fishermen as it relates to the penalty for Underpayment of Estimated Income Tax. For the 2012 tax year farmers or fishermen who miss the March 1, 2013 deadline will not be subject to the penalty if they file and pay by April 16, 2013. The Massachusetts Department of Revenue is following the IRS in its treatment of farmers and fishermen as it relates to the penalty for Underpayment of Estimated Income Tax. For the 2012 tax year, farmers or fishermen who miss the March 1, 2013 deadline will not be subject to the penalty if they file and pay by April 16, 2013. This exception to the penalty is explained on Form M-2210. If you qualify for this exception, be sure to include Form M-2210 with your tax return, whether you file electronically or on paper.  For more information, see IRS Notice 2013-5.

Extensions Relating to Hurricane Sandy

The Massachusetts Department of Revenue will grant automatic extensions of time until February 1, 2013 for certain tax filings and payments otherwise required to be made by certain nonresident individual and business taxpayers and other affected taxpayers, between October 29, 2012 and January 31, 2013.  As of November 3, 2012, the President of the United States declared a disaster area for certain counties and municipalities in Connecticut, New Jersey, New York, and Rhode Island due to Hurricane Sandy which struck those areas in late October, 2012. 

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, 2011, and served there through May 28, 2011, when she returned to the United States. She has 254 days after her date of departure from the Persian Gulf area to file her 2010 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, 2011 from the date the taxpayer entered the Persian Gulf area during the filing season. The taxpayer's 2010 return is due by February 6, 2012. 

For 2010, the 74 days are computed as follows:
February 1, 2011, the departure date, through 28=28
March 1- 31=31
April 1 - 15, the last day for filing=15
Subtotal=74
Plus 180 days=180
Total=254
For 2010, Due Date of Return, February 6, 2012 is computed as follows:
May 29, the return date, through 31, 2011=3October, 2011=31
June, 2011=30November, 2011=30
July, 2011=31December, 2011=31
August, 2011=31January, 2012=31
September, 2011=30February 6, 2012=6
 Total=254
Example 2. Taxpayer entered the Persian Gulf area on January 5, 2011, and was injured on February 15, 2011. He was flown to a U.S. hospital and was hospitalized through April 20, 2011 when he returned to the United States. He has 281 days after his date of departure from the hospital to file his 2010 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, 2011, from the date the taxpayer entered the Persian Gulf area. The taxpayer's 2010 return is due by January 26, 2012.
For 2010, the 101 days are computed as follows:
January 5, 2011, the departure date, through 31=27
February 1 - 28=28
March 1- 31=31
April 1 - 15, the last day for filing=15
Subtotal=101
Plus 180 days=180
Total=281
For 2010, Due Date of Return, January 26, 2012 is computed as follows:
April 21, the return date, through 30, 2011=10September, 2011=30
May, 2011=31October, 2011=31
June, 2011=30November, 2011=30
July, 2011=31December, 2011=31
August, 2011=31January 26, 2012=26 
 Total=281
Example 3. Taxpayer entered the Persian Gulf area on March 15, 2011, and served there through May 31, 2012, when she returned to the United States. For the 2010 return, she has 212 days after her date of departure from the Persian Gulf area to file her 2010 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, 2011 from the date the taxpayer entered the Persian Gulf area. The taxpayer's 2010 return is due by December 29, 2012.

For the 2011 return, the taxpayer has 286 days after her date of departure from the Persian Gulf area to file her 2011 income tax return and to pay her taxes. The 286 days are computed as follows: 180 days from the date the taxpayer left the Persian Gulf area plus an additional 106 days, which represent the number of days that were left in the tax filing period ending April 15, 2012 from the date the taxpayer entered the Persian Gulf area. The taxpayer's 2011 return is due by March 13, 2013.
For 2010, the 32 days are computed as follows:
March 15, 2011, the departure date, through 31=17
April 1 - 15, the last day for filing=15
Subtotal=32
Plus 180 days=180
Total=212
For 2010, Due Date of Return, December 29, 2012 is computed as follows:
June 1, the return date, through 30, 2012=30October, 2012=31
July, 2012=31 November, 2012=30
August, 2012=31 December 29, 2012=29
September, 2012=30   
 Total=212
For 2011, the 106 days are computed as follows:
Taxpayer was overseas for the entire filing period.
January 1 - 31, 2012=31
February 1 - 29 (leap year)=29
March 1 - 31=31
April 1 - 15, the last day for filing=15
Subtotal=106
Plus 180 Days=180
Total=286
For 2011, Due date of Return, March 13, 2013 is computed as follows:
June 1, the return date through 30, 2012=30November, 2012=30
July, 2012=31December, 2012=31
August, 2012=31January, 2013=31
September, 2012=30February, 2013=28
October, 2012=31 March 13, 2013= 13
 Total=286

Tax Relief for Taxpayers Affected by a Presidentially Declared Disaster: 
 Effective retroactively to September 1, 2008, DOR grants 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 is generally 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 is extended for a specified period of time as announced by the IRS, unless the Department publicly announces otherwise. The extension covers the filing of tax returns, the payment of tax (including payment of estimated tax), and the filing of tax extension forms with DOR.

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: