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

Be Advised: Certain taxpayers are required to file their returns and make their payments electronically. MassTaxConnect is available 24-hours-a-day, 7-days-a-week and allows you to file returns, make payments, view payment histories and maintain accounts securely, online. For more information, or to register visit MassTaxConnect.

Also review the Business Tax Filing Options page and Technical Information Release (TIR) 16-9.

Note: Personal Income information is highlighted in red.

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


1st Quarter

MonthDue
Date
Form or
Payment
Form Title/Payment DescriptionComments
 

7

M-941
electronic
weekly payment 

Electronic weekly payment due
 

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.
 

January

15

M-941
electronic
weekly payment

Electronic weekly payment due
 

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

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-9

Sales and Use Tax Return

$100 or less(annual)

ST-9

Sales and Use Tax Return

$101 to $1,200 (quarterly)

ST-9

Sales and Use Tax Return

Over $1,200 (monthly)

ST-MAB4

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

No payment threshold  
$0.00 — infinity

RO-2

Monthly Room Occupancy Excises Return

No payment threshold  
$0.00 — infinity

22M-941
electronic
weekly payment
Electronic weekly payment dueWhen Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

23

 

Note: Massachusetts E-File opens
Note: IRS E-File opens

 

31

M-941

Employer's Return of Income Taxes Withheld

$100 or less(annual)

M-941

Employer's Return of Income Taxes Withheld

Over $25,000(quarterly)

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

M-941

Employer's Return of Income Taxes Withheld

$101 to $1,200 (quarterly)

 

M-941

Employer's Return of Income Taxes Withheld

$1,201 to $25,000 (monthly)

   Note: Employers must send W-2, 1099 forms to taxpayers 
February

7

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

15

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

M-941

Employer's Return of Income Taxes Withheld

$1,201 to $25,000 (monthly)

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

20

ST-9

Sales and Use Tax Return

Over $1,200(monthly)

ST-MAB4

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

No payment threshold  
$0.00 — infinity

RO-2

Monthly Room Occupancy Excises Return

No payment threshold  
$0.00 — infinity

22

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

28

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

March

7

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

15

 

 

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

355-ES

Corporation Estimated Tax Payment

1st Quarter (calendar year filers)

M-941

Employer's Return of Income Taxes Withheld

$1,201 to $25,000 (monthly)

20

 

 

ST-9

Sales and Use Tax Return

Over $1,200 (monthly)

ST-MAB4

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

No payment threshold  
$0.00 — infinity

RO-2

Monthly Room Occupancy Excises Return

No payment threshold  
$0.00 — infinity

22

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

31

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

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


2nd Quarter

MonthDue
Date
FormForm TitleComments
April

7

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

15M-941
electronic
weekly payment
Electronic weekly payment dueWhen Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

18

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

180

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

20

ST-9

Sales and Use Tax Return

$101 to $1,200 (quarterly)

ST-9

Sales and Use Tax Return

Over $1,200 (monthly)

ST-MAB4

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

No payment threshold  
$0.00 — infinity

RO-2

Monthly Room Occupancy Excises Return

No payment threshold  
$0.00 — infinity

22

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

30

M-941

Employer's Return of Income Taxes Withheld

Over $25,000 (quarterly)

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

M-941

Employer's Return of Income Taxes Withheld

$101 to $1,200(quarterly)

 

M-941

Employer's Return of Income Taxes Withheld

$1,201 to $25,00 (monthly)

May

7

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

15

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

M-941

Employer's Return of Income Taxes Withheld

$1,201 to $25,000(monthly)

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

20

ST-9

Sales and Use Tax Return

Over $1,200 (monthly)

ST-MAB4

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

No payment threshold  
$0.00 — infinity

RO-2

Monthly Room Occupancy Excises Return

No payment threshold  
$0.00 — infinity

22

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

31

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

June

7

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

15

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

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-941

Employer's Return of Income Taxes Withheld

$1,201 to $25,000 (monthly)

20

ST-9

Sales and Use Tax Return

Over $1,200 (monthly)

ST-MAB4

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

No payment threshold  
$0.00 — infinity

RO-2

Monthly Room Occupancy Excises Return

No payment threshold  
$0.00 — infinity

22

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

30

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

 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-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

15

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

20

ST-9

Sales and Use Tax Return

$101 to $1,200(quarterly)

ST-9

Sales and Use Tax Return

Over $1,200 (monthly)

ST-MAB4

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

No payment threshold  
$0.00 — infinity

RO-2

Monthly Room Occupancy Excises Return

No payment threshold  
$0.00 — infinity

22

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

31

M-941

Employer's Return of Income Taxes Withheld

Over $25,000(quarterly)

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

M-941

Employer's Return of Income Taxes Withheld

$101 to $1,200(quarterly)

M-941

Employer's Return of Income Taxes Withheld

$1,201 to $25,000(monthly)

August

7

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

15

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

M-941

Employer's Return of Income Taxes Withheld

$1,201 to $25,000(monthly)

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

20

ST-9

Sales and Use Tax Return

Over $1,200(monthly)

ST-MAB4

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

No payment threshold  
$0.00 — infinity

RO-2

Monthly Room Occupancy Excises Return

No payment threshold  
$0.00 — infinity

22

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

31

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

September

7

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

15

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

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-941

Employer's Return of Income Taxes Withheld

$1,201 to $25,000 (monthly)

20

ST-9

Sales and Use Tax Return

Over $1,200 (monthly)

ST-MAB4

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

No payment threshold  
$0.00 — infinity

RO-2

Monthly Room Occupancy Excises Return

No payment threshold  
$0.00 — infinity

22

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

30

M-941
electronic
weekly payment

Electronic weekly payment due

When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.

 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-941
electronic
weekly payment
Electronic weekly payment dueWhen Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.
 
15M-941
electronic
weekly payment
Electronic weekly payment dueWhen Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.
 
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-9Sales and Use Tax Return
 
$101 to $1,200 (quarterly)
ST-9Sales and Use Tax ReturnOver $1,200 (monthly)
ST-MAB4Monthly Sales Tax on Meals, Prepared Food and All Beverages ReturnNo payment threshold  
$0.00 — infinity
RO-2Monthly Room Occupancy Excises Return
 
No payment threshold  
$0.00 — infinity
22M-941
electronic
weekly payment
Electronic weekly payment due
 
When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.
31M-941Employer's Return of Income Taxes Withheld
 
Over $25,000(quarterly)
M-941
electronic
weekly payment
Electronic weekly payment dueWhen Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.
M-941Employer's Return of Income Taxes Withheld$101 to $1,200(quarterly)
M-941Employer's Return of Income Taxes Withheld$1,201 to $25,000 (monthly)
November7M-941
electronic
weekly payment
Electronic weekly payment due
 
When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.
15 M-941
electronic
weekly payment
Electronic weekly payment due
 
When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.
M-941Employer's Return of Income Taxes Withheld$1,201 to $25,000(monthly)
 Note: Download Commissioners Inquiry File/Bank and Financial Data Match Program 
20ST-9Sales and Use Tax Return
 
Over $1,200 (monthly)
ST-MAB4Monthly Sales Tax on Meals, Prepared Food and All Beverages ReturnNo payment threshold  
$0.00 — infinity
RO-2Monthly Room Occupancy Excises ReturnNo payment threshold  
$0.00 — infinity
22M-941
electronic
weekly payment
Electronic weekly payment due
 
When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.
30M-941
electronic
weekly payment
Electronic weekly payment due
 
When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.
December7M-941
electronic
weekly payment
Electronic weekly payment due
 
When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.
15M-941
electronic
weekly payment
Electronic weekly payment due
 
When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.
355-ESCorporation Estimated Tax Payment4th Quarter (calendar year filers)
M-941Employer's Return of Income Taxes Withheld$1,201 to $25,000(monthly)
20ST-9Sales and Use Tax Return
 
Over $1,200(monthly)
ST-MAB4Monthly Sales Tax on Meals, Prepared Food and All Beverages ReturnNo payment threshold  
$0.00 — infinity
RO-2Monthly Room Occupancy Excises ReturnNo payment threshold  
$0.00 — infinity
22M-941
electronic
weekly payment
Electronic weekly payment dueWhen Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.
31M-941
electronic
weekly payment
Electronic weekly payment dueWhen Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.
 Note: Upload Data Match File/Bank and Financial Data Match ProgramMethod 2 Due