Administrative Procedure  AP 604: Extensions of Time to File Tax Returns

Date:	02/08/2022
Organization:	Massachusetts Department of Revenue
Referenced Sources:	Massachusetts General Laws

Although every tax return is required to be filed by a certain due date, sometimes those dates can be extended to allow taxpayers more time to file their returns without incurring any penalties.  In many instances, taxpayers automatically receive at least six extra months to file their tax returns, as long as they satisfy certain tax payment requirements.  A taxpayer may file the return at any time within the extension period.    

Taxpayers needing more time than the amount provided automatically should contact the Department for assistance at (617) 887-MDOR or toll‑free within Massachusetts at 1 [phone]. 

Please note that an extension of time to file does not extend the time to pay the tax due.  Any tax due is still required to be paid by the original due date of the return.

604.1. Valid Extensions

An extension of time to file will only be valid if certain payment requirements are met.  The payment requirements vary depending on the type of return being filed (see the following sections).  Where these payment requirements are not met, the extension will be considered void. A void extension will subject the return to both a late filing penalty and a late payment penalty.  Any portion of the tax not paid by the original due date of the return is subject to interest from that due date.

604.2. Income Tax Returns

Individual taxpayers, partnerships, and fiduciaries receive an automatic six‑month extension of time to file income tax returns if they have paid 80% of the total tax liability by the original return due date.  See TIR 16-10 for more information. 

Individuals serving in the U.S. Armed Forces or serving in support of such Forces in areas designated as “combat zones” qualify for a special deadline extension as detailed in G.L. c. 62C, § 81.  See TIR 04-5 for more information. 

Taxpayers who need to make a payment to meet the 80% requirement may make an electronic payment through MassTaxConnect at https://mtc.dor.state.ma.us/mtc/_/ or by mailing a payment voucher with a check or money order to:

Massachusetts Department of Revenue, P.O. Box 7062, Boston, MA  02204

Individual taxpayers who are required to pay $5,000 or more to qualify for an extension are required to make the payment electronically.  See TIR 16-9.  For tax periods ending on or after December 31, 2021, fiduciary taxpayers who need to make a payment of $2,500 or more to qualify for an extension are required to make the payment electronically.  See TIR 21-9.

All current electronic filing and payment requirements can be found on the Department’s website at: https://www.mass.gov/info-details/dor-e-filing-and-payment-requirements.

Taxpayers do not need to complete a payment voucher when making an electronic payment through MassTaxConnect.

604.3. Estate Tax Returns

Estates receive an automatic six‑month extension of time to file estate tax returns if they have paid 80% of the total tax liability by the original return due date.  Further extensions may also be considered in certain circumstances.  See TIR 16-10 for more information.

Estates that need to make a payment to meet the 80% requirement may make an electronic payment through MassTaxConnect or by completing the appropriate boxes on Form M-4768 and its payment voucher and submitting them to the Department on or before the due date of the return.  Estates may mail Form M-4768 and its payment voucher to: 

Massachusetts Department of Revenue, P.O. Box 7023, Boston, MA  02204

If the estate has no tax due or makes the required payment online, no further action is needed for the automatic extension of time to file. 

Under limited circumstances, the Department may also allow estates more time to pay the estate tax due, as authorized by G.L. c. 65C, § 10.  Estates may request additional time to pay by filing Form M-4768 electronically through MassTaxConnect.  Even if an extension of time to pay is granted, interest continues to accrue on any unpaid tax from the original due date of the return.

For more information, see Form M-4768.

604.4. Corporate Excise Returns

Corporate excise taxpayers receive an automatic extension of time to file their tax returns as long they have paid the greater of (1) 50% of the total amount of tax ultimately due or (2) the minimum corporate excise by the original due date for filing the return.  See TIR 15-15 for more information. 

If a taxpayer needs to make a payment to reach the 50% threshold or to pay the minimum corporate excise, taxpayers may make these payments electronically through MassTaxConnect. Most extension payments by corporate excise taxpayers are required to be made electronically. See TIR 21-9 and TIR 16-9.  All current electronic filing and payment requirements can be found on the Department’s website at: https://www.mass.gov/info-details/dor-e-filing-and-payment-requirements.   

Combined Report Filers

Most corporate excise taxpayers required to participate in a combined report receive an automatic 7-month extension to file. The total amount of tax due for each corporation required to participate in the combined group must include both the income measure and the non-income measure, including the excise due with respect to income that is not included in the combined group's taxable income.

The 7-month extension applies to all income that is reported on the combined report, including any income of a corporate taxpayer that is not included in the combined group's taxable income (e.g., allocable income), if the corporate taxpayer reports this income using the same taxable year as the combined group.  The 7-month extension also applies to the filing with respect to the non-income measure that is required from any member of the combined group if the member has the same tax year as the combined group.

Corporate excise taxpayers included in a combined report and required to pay the non-income measure of the corporate excise but have a different taxable year than that of the combined group receive an automatic 6-month extension to file.  Corporate excise taxpayers with a taxable year different from that of the combined group must separately report any income not included in the combined group’s income, as well as any non-income measure excise owed for that year.  Such corporate excise taxpayers receive an automatic 6-month extension to file. See TIR 15-15 for more information.   

Corporate Excise Filers Not Filing As Part of a Combined Report

Corporate excise taxpayers not filing as part of a combined report receive an automatic 6-month extension to file.  These taxpayers generally include S Corporations, Security Corporations, Financial Institutions, Insurance Companies, Urban Redevelopment Companies, and Business Corporations. See TIR 15-15 for more information. 

Unrelated Business Income Tax Filers

Taxpayers filing returns reporting unrelated business income tax receive an automatic 8-month extension to file.  This applies to taxpayers currently filing Form M-990T. See TIR 15-15 for more information. 

REFERENCES:
G.L. c. 62C, §§ 19, 81
G.L. c. 65C, § 10
TIR 04-5
TIR 15-15
TIR 16-9
TIR 16-10
Form M-4768, Application for Extension of Time to File Massachusetts Estate Tax Return