The Massachusetts Department of Revenue Tax Calendar is a quarterly listing of individual and corporate tax return and payment due dates. 

Note: For some business taxes, the number of days for payment after the close of each taxable period may vary - see specific forms and instructions. Certain businesses and tax professionals must file returns and/or make payments electronically. For guidance, see Technical Information Release 10-18, Electronic Filing Thresholds Modified and Technical Information Release 04-30, Revised Electronic Filing Requirements.

1st Quarter... 2nd Quarter... 3rd Quarter... 4th Quarter


1st Quarter

MonthDue
Date
FormForm TittleComments
January

7

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

15

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

1-ES

Personal Estimated Tax Payment

4th Quarter

2-ES

Estimated Tax Payment for Filers of Form 2, 3M and M-990T-62

4th Quarter

20

ST-9A

Annual Sales and Use Tax Return

$100 or less

ST-9Q

Quarterly Sales and Use Tax Return

$101 to $1,200

ST-9

Monthly Sales and Use Tax Return

Over $1,200

ST-MAB4

Monthly Sales Tax on Meals, Prepared Food and All Beverages Return

Over $1,200

RO-2

Monthly Room Occupancy Excises Return

Over $1,200

RO-2CF

Monthly Room Occupancy Return for Boston, Springfield and Worcester

Over $1,200

22

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

  Note: Massachusetts WebFile for Income opens 
29 Note: Massachusetts E-File opens 

31

M-941A

Employer's Annual Return of Income Taxes Withheld

$100 or less

M-941D

Quarterly Return of Income Taxes Withheld for Employer Paying Weekly

Over $25,000

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

M-941

Employer's Quarterly Return of Income Taxes Withheld

$101 to $1,200

M-942

Employer's Monthly Return of Income Taxes Withheld

$1,201 to $25,000

 Note: IRS E-File opens 
   Note: Employers must send W-2, 1099 forms to taxpayers 
February

7

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

15

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

M-942

Employer's Monthly Return of Income Taxes Withheld

$1,201 to $25,000

  Note: Download Commissioners Inquiry File/Bank and Financial Data Match ProgramAvailable for Download

20

ST-9

Monthly Sales and Use Tax Return

Over $1,200

ST-MAB4

Monthly Sales Tax on Meals, Prepared Food and All Beverages Return

Over $1,200

RO-2

Monthly Room Occupancy Excises Return

Over $1,200

RO-2CF

Monthly Room Occupancy Return for Boston, Springfield and Worcester

Over $1,200

22

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

28

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

March

7

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

15

 

 

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

355-ES

Corporation Estimated Tax Payment

1st Quarter (calendar year filers)

M-942

Employer's Monthly Return of Income Taxes Withheld

$1,201 to $25,000

20

 

 

ST-9

Monthly Sales and Use Tax Return

Over $1,200

ST-MAB4

Monthly Sales Tax on Meals, Prepared Food and All Beverages Return

Over $1,200

RO-2

Monthly Room Occupancy Excises Return

Over $1,200

RO-2CF

Monthly Room Occupancy Return for Boston, Springfield and Worcester

Over $1,200

22

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

31

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

 Note: Upload Data Match File/Bank and Financial Data Match ProgramMethod 1 & 2 Due


2nd Quarter

MonthDue
Date
FormForm TitleComments
April

7

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

15

1

Resident Income Tax Return

1-NR/PY

Nonresident/Part-Year Resident Income Tax Return

M-4868

Application for Automatic Six-Month Extension of Time to File

Six months

M-8736

Application for Extension of Time to File Fiduciary, Partnership or Corporate Trust return

Six months

1-ES

Personal Income Estimated Tax Payment

1st Quarter

2-ES

Estimated Tax Payment for Filers of Form 2, 3M and M-990T-62

1st Quarter

ST-11

Individual Use Tax Return

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

180

Tax Return of Certain Corporations, Associations and Organizations Engaged in the Sale of Alcoholic Beverages

20

ST-9Q

Quarterly Sales and Use Tax Return

$101 to $1,200

ST-9

Monthly Sales and Use Tax Return

Over $1,200

ST-MAB4

Monthly Sales Tax on Meals, Prepared Food and All Beverages Return

Over $1,200

RO-2

Monthly Room Occupancy Excises Return

Over $1,200

RO-2CF

Monthly Room Occupancy Return for Boston, Springfield and Worcester

Over $1,200

22

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

30

M-941D

Quarterly Return of Income Taxes Withheld for Employer Paying Weekly

Over $25,000

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

M-941

Employer's Quarterly Return of Income Taxes Withheld

$101 to $1,200

M-942

Employer's Monthly Return of Income Taxes Withheld

$1,201 to $25,000

May

7

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

15

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

M-942

Employer's Monthly Return of Income Taxes Withheld

$1,201 to $25,000

 Note: Download Commissioners Inquiry File/Bank and Financial Data Match ProgramAvailable for Download

20

ST-9

Monthly Sales and Use Tax Return

Over $1,200

ST-MAB4

Monthly Sales Tax on Meals, Prepared Food and All Beverages Return

Over $1,200

RO-2

Monthly Room Occupancy Excises Return

Over $1,200

RO-2CF

Monthly Room Occupancy Return for Boston, Springfield and Worcester

Over $1,200

22

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

31

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

June

7

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

15

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

1-ES

Personal Income Estimated Tax Payment

2nd Quarter

2-ES

Estimated Tax Payment for Filers of Form 2, 3M and M-990T-62

2nd Quarter

355-ES

Corporation Estimated Tax Payment

2nd Quarter (calendar year filers)

M-942

Employer's Monthly Return of Income Taxes Withheld

$1,201 to $25,000

20

ST-9

Monthly Sales and Use Tax Return

Over $1,200

ST-MAB4

Monthly Sales Tax on Meals, Prepared Food and All Beverages Return

Over $1,200

RO-2

Monthly Room Occupancy Excises Return

Over $1,200

RO-2CF

Monthly Room Occupancy Return for Boston, Springfield and Worcester

Over $1,200

22

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

30

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

 Note: Upload Data Match File/Bank and Financial Data Match ProgramMethod 2 Due


3rd Quarter

MonthDue
Date
FormForm TitleComments
July1 Note: Quarterly Updates/Bank and Financial Data Match ProgramMethod 1 Due

7

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

15

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

20

ST-9Q

Quarterly Sales and Use Tax Return

$101 to $1,200

ST-9

Monthly Sales and Use Tax Return

Over $1,200

ST-MAB4

Monthly Sales Tax on Meals, Prepared Food and All Beverages Return

Over $1,200

RO-2

Monthly Room Occupancy Excises Return

Over $1,200

RO-2CF

Monthly Room Occupancy Return for Boston, Springfield and Worcester

Over $1,200

22

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

31

M-941D

Quarterly Return of Income Taxes Withheld for Employer Paying Weekly

Over $25,000

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

M-941

Employer's Quarterly Return of Income Taxes Withheld

$101 to $1,200

M-942

Employer's Monthly Return of Income Taxes Withheld

$1,201 to $25,000

August

7

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

15

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

M-942

Employer's Monthly Return of Income Taxes Withheld

$1,201 to $25,000

 Note: Download Commissioners Inquiry File/Bank and Financial Data Match ProgramAvailable for Download

20

ST-9

Monthly Sales and Use Tax Return

Over $1,200

ST-MAB4

Monthly Sales Tax on Meals, Prepared Food and All Beverages Return

Over $1,200

RO-2

Monthly Room Occupancy Excises Return

Over $1,200

RO-2CF

Monthly Room Occupancy Return for Boston, Springfield and Worcester

Over $1,200

22

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

31

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

September

7

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

15

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

1-ES

Personal Estimated Tax Payment

3rd Quarter

2-ES

Estimated Tax Payment for Filers of Form 2, 3M and M-990T-62

3rd Quarter

355-ES

Corporation Estimated Tax Payment

3rd Quarter (calendar year filers)

M-942

Employer's Monthly Return of Income Taxes Withheld

$1,201 to $25,000

20

ST-9

Monthly Sales and Use Tax Return

Over $1,200

ST-MAB4

Monthly Sales Tax on Meals, Prepared Food and All Beverages Return

Over $1,200

RO-2

Monthly Room Occupancy Excises Return

Over $1,200

RO-2CF

Monthly Room Occupancy Return for Boston, Springfield and Worcester

Over $1,200

22

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

30

M-941W

Employer's Weekly Payment of Income Taxes Withheld

Over $25,000

 Note: Upload Data Match File/Bank and Financial Data Match ProgramMethod 2 Due

4th Quarter

MonthDue DateFormForm TitleComments
October     1 Note: Quarterly Updates/Bank and Financial Data Match Program Method 1 Due
7M-941WEmployer's Weekly Payment of Income Taxes WithheldOver $25,000
 
15M-941WEmployer's Weekly Payment of Income Taxes WithheldOver $25,000
 
M-4868Income Tax Return Due Under Automatic Six-Month Extension of Time to FileSee form and instructions
M-8736Tax Return Due Under Application for Extension of Time to File Fiduciary, Partnership or Corporate Trust ReturnSee form and instructions
20ST-9QQuarterly Sales and Use Tax Return
 
$101 to $1,200
ST-9Monthly Sales and Use Tax ReturnOver $1,200
ST-MAB4Monthly Sales Tax on Meals, Prepared Food and All Beverages ReturnOver $1,200
RO-2Monthly Room Occupancy Excises Return
 
Over $1,200
RO-2CFMonthly Room Occupancy Return for Boston, Springfield and WorcesterOver $1,200
22M-941WEmployer's Weekly Payment of Income Taxes Withheld
 
Over $25,000
31M-941DQuarterly Return of Income Taxes Withheld for Employer Paying Weekly
 
Over $25,000
M-941WEmployer's Weekly Payment of Income Taxes WithheldOver $25,000
M-941Employer's Quarterly Return of Income Taxes Withheld$101 to $1,200
M-942Employer's Monthly Return of Income Taxes Withheld$1,201 to $25,000
November 7M-941WEmployer's Weekly Payment of Income Taxes Withheld
 
Over $25,000
15 M-941WEmployer's Weekly Payment of Income Taxes Withheld
 
Over $25,000
M-942Employer's Monthly Return of Income Taxes Withheld$1,201 to $25,000
 Note: Download Commissioners Inquiry File/Bank and Financial Data Match Program 
20ST-9Monthly Sales and Use Tax Return
 
Over $1,200
ST-MAB4Monthly Sales Tax on Meals, Prepared Food and All Beverages ReturnOver $1,200
RO-2Monthly Room Occupancy Excises ReturnOver $1,200
RO-2CFMonthly Room Occupancy Return for Boston, Springfield and WorcesterOver $1,200
22M-941WEmployer's Weekly Payment of Income Taxes Withheld
 
Over $25,000
30M-941WEmployer's Weekly Payment of Income Taxes Withheld
 
Over $25,000
December7M-941WEmployer's Weekly Payment of Income Taxes Withheld
 
Over $25,000
15M-941WEmployer's Weekly Payment of Income Taxes Withheld
 
Over $25,000
355-ESCorporation Estimated Tax Payment4th Quarter (calendar year filers)
M-942Employer's Monthly Return of Income Taxes Withheld$1,201 to $25,000
20ST-9Monthly Sales and Use Tax Return
 
Over $1,200
ST-MAB4Monthly Sales Tax on Meals, Prepared Food and All Beverages ReturnOver $1,200
RO-2Monthly Room Occupancy Excises ReturnOver $1,200
RO-2CFMonthly Room Occupancy Return for Boston, Springfield and WorcesterOver $1,200
22M-941WEmployer's Weekly Payment of Income Taxes Withheld
 
Over $25,000
31M-941WEmployer's Weekly Payment of Income Taxes Withheld
 
Over $25,000
 Note: Upload Data Match File/Bank and Financial Data Match ProgramMethod 2 Due