2020 DOR Tax Due Dates and Extensions

Here you will find a listing of Massachusetts DOR tax due dates for 2020 and information for filing an extension. Estimated tax, Paid Family and Medical Leave, and Health Insurance Responsibility Disclosure are also included.

Table of Contents

TIR 20-4: Tax Filing & Payment Relief: Personal Income & Corporate Taxpayers Affected by COVID-1

This TIR announces tax filing and payment relief for personal income tax and corporate excise filings and payments in response to the 2019 novel Coronavirus (“COVID-19”). Pursuant to “An Act to Address Challenges Faced by Municipalities and State Authorities Resulting from COVID-19” (the “Act”), H.4598, enacted April 3, 2020, personal income tax returns and payments otherwise due April 15, 2020 are now due July 15, 2020. This TIR also explains relief with respect to other personal income tax deadlines pursuant to the Department’s administrative authority under G.L. c. 62C, § 87. In addition, the TIR announces that the Department will waive certain late-file and late-pay penalties that apply to corporate excise returns and payments due April 15, 2020. Visit TIR 20-4.

Personal Income


Coronavirus (COVID-19) Update: Personal Income Tax deadline extended

Personal income tax returns and payments due April 15, 2020 will now be due July 15, 2020. Visit TIR 20-4 for more information.

  • 2019 Form 1: Massachusetts Resident Income Tax Return
  • 2019 Form 1-NR/PY: Massachusetts Nonresident/Part-Year Tax Return

Electronic Filing (E-Filing)


Fillable Forms


Extensions

  • Must be filed on or before April 15, 2020 and will not be accepted after midnight on that date
  • An extension is an extension of time to file not to pay, any amount due will incur interest even if a valid extension is on file.
  • There are no zero extensions, a payment must be made in order to file an extension
  • If nothing is due there is an automatic extension to file until October 15, 2020.
  • Extensions with payments of $5,000 or more are mandated to be done electronically
  • Electronic extensions can be filed on MassTaxConnect or with commercial software
  • Paper extensions are filed on
  • Anyone that misses the deadline to file should be advised to make payment of any tax due via a return payment on MassTaxConnect.
  • In order for an extension to be valid, at least 80% of the tax liability must be on account on April 15, 2020 through payments, withholding, and credits.
  • Filing an extension with the IRS does not count as filing an extension for Massachusetts.

Learn more about filing an extension.
 

Form 1-ES (Estimated)

First installment Due on or before April 15, 2020
Second installment Due on or before June 15, 2020
Third installment Due on or before September 15, 2020
Fourth installment Due on or before January 15, 2021

For more information visit: 

Fiduciary and Partnership


Coronavirus (COVID 19) Update

Please visit TIR 20-4: Tax Filing and Payment Relief for Personal Income and Corporate Excise Taxpayers Affected by COVID-19.
 

Fiduciary


Due on or before April 15, 2020

  • 2019 Form 2: Fiduciary Income Tax Return

Extensions

  • Must be filed on or before April 15, 2020 and will not be accepted after midnight on that date
  • An extension is an extension of time to file not to pay, any amount due will incur interest even if a valid extension is on file.
  • There are no zero extensions, a payment must be made in order to file an extension
  • If nothing is due there is an automatic extension to file until October 15, 2020.
  • Extensions with payments of $5,000 or more are mandated to be done electronically
  • Electronic extensions can be filed on MassTaxConnect or with commercial software
  • Paper extensions are filed on
  • Anyone that misses the deadline to file should be advised to make payment of any tax due via a return payment on MassTaxConnect.
  • In order for an extension to be valid, at least 80% of the tax liability must be on account on April 15, 2020 through payments, withholding, and credits.
  • Filing an extension with the IRS does not count as filing an extension for Massachusetts.

Learn more about filing an extension.


Electronic Filing (E-Filing)


Form 2-ES (Estimated)

First installment Due on or before April 15, 2020
Second installment Due on or before June 15, 2020
Third installment Due on or before September 15, 2020
Fourth installment Due on or before January 15, 2021

For more information visit DOR Personal Income and Fiduciary estimated tax payments.


Partnership

These are due dates for calendar year filers. Fiscal year filers must determine due dates based upon tax period end date. Extension due date information is included.

Due on or before March 16, 2020

Form 3 (Partnership):

  • File a 2019 calendar year return (Form 3).

Extensions: 

  • Partnerships are granted an automatic 6-month extension to file their 2019 calendar year return (Form 3) on or before September 15, 2020.  See TIR 16-10 for more information.

Business/Trustee


Sales and Use

  • Form ST-9: Annual return and payment ($100.00 or less)
    • Due on or before January 20 of the new year.
       
  •  Form ST-9: Quarterly return and payment ($101.00 to $1,200.00)
    • Due on or before the last day of the month following the quarter.
       
  • Form ST-9: Monthly return and payment (Over $1,200.00)
    • Due on or before the 20 day of the month following the month of which sales and use tax was collected.
       
  • Form ST-10: Business Use Tax Return
    • Due on or before April 15 for purchases made in the prior calendar year.
       
  • Form ST-11: Individual Use Tax Return
    • Return is due with payment on or before April 15 for purchases made in the prior calendar year.


Sales Tax on Meals

  • Form ST-MAB-4: Sales Tax on Meals, Prepared Food (No payment threshold: $0.00 — infinity)
    • Due monthly by the 20th day of the following month
       
  • Form 180: Tax Return of Certain Corporations, Associations and
    Organizations Engaged in the Sale of Alcoholic Beverages 
    • Due annually on or before April 15 of the following year.


Withholding

  • Form M-941: Electronic weekly payment 
    • When Massachusetts income tax withheld is $500 or more, payment is due by the 7th, 15th, 22nd and last day of a month, pay over within three business days thereafter.
       
  • Form M-941: Annual return and payment ($100.00 or less)
    • Due on or before January 31 of the new year.
       
  •  Form M-941: Quarterly return and payment ($101.00 to $1,200.00)
    • Due on or before the last day of the month following the quarter.
       
  • Form M-941: Monthly return and payment (Over $1,200.00) 
    • Due on or before the 15th day of the month following the month of which withholding was collected. Please note: December's monthly withholding is due on January 31 (not January 15).
       

Room Occupancy

  • Form RO-2: Room Occupancy Tax Return (No payment threshold: $0.00 — infinity)
    • Due monthly by the 20th day of the following month


For more information visit:

Corporate


Coronavirus (COVID-19) Update: 

The Commissioner’s authority under G.L. c. 62C, § 87 to delay due dates does not extend to corporate excise filings and payments. However, the Commissioner will waive late-file and late-pay penalties for corporate excise (including financial institution and insurance premiums excise) returns and payments due on April 15, 2020, when those returns and payments are filed and made by July 15, 2020. By law, interest will still accrue on any amounts not paid by April 15, 2020. The waiver of penalties applies to corporate excise returns and payments with an original due date of April 15, 2020, including those of certain S corporations and non-profits that file on a fiscal-year basis and have tax returns and payments due April 15, 2020. Please visit TIR 20-4 for more information.

Overview

These are due dates for calendar year filers. Fiscal year filers must determine due dates based upon tax period end date. Extension and estimated payment due date information is included below.

    Due on or before March 16, 2020

    Form 355S (S Corporation)

    • File a 2019 calendar year return (Form 355S) and pay any tax due.  If requesting time to file a return please ensure to deposit what you estimate you owe in tax as your extension payment.

      Due on or before April 15, 2020

      Form 355 (C Corporation)

      • File a 2019 calendar year return (Form 355) and pay any tax due. If requesting time to file a return please ensure to deposit what you estimate you owe in tax as your extension payment.

      Form 355SC: (Security Corporation)

      • File a 2019 calendar year return (Form 355SC) and pay any tax due. If requesting time to file a return please ensure to deposit what you estimate you owe in tax as your extension payment.

      Form 355U (Corporate Combined) 

      • File a 2019 calendar year return (Form 355U) and pay any tax due. If requesting time to file a return please ensure to deposit what you estimate you owe in tax as your extension payment.

      Form M-990T (Non-Profit Tax)

      • File a 2019 calendar year return (Form M-990T) and pay any tax due. If requesting time to file a return please ensure to deposit what you estimate you owe in tax as your extension payment.

      Form 180: (Tax Return of Certain Corporations, Associations and
      Organizations Engaged in the Sale of Alcoholic Beverages)

      • File a 2019 calendar year return (Form 180) and pay any tax due.

      Returns Filing Due Dates on Extension

      • 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.
      • If requesting time to file a return please ensure to deposit what you estimate you owe in tax as your extension payment. There are no zero extensions, a payment must be made in order to file an extension.
      • Filing an extension with the IRS does not count as filing an extension for Massachusetts.
      • An extension is an extension of time to file not to pay, any amount due will incur interest even if a valid extension is on file.

      Form 355S: Due on or before September 15, 2020

      • File a 2019 calendar year return (Form 355S) and pay any tax, interest, and penalties due. This due date applies only if you have a valid extension of time to file the return. Otherwise, see March 16.

      Form 355: Due on or before October 15, 2020

      • File a 2019 calendar year return (Form 355) and pay any tax, interest, and penalties due. This due date applies only if you have a valid extension of time to file the return. Otherwise, see April 15.

      Form 355 SC: Due on or before October 15, 2020

      • File a 2019 calendar year return (Form 355SC) and pay any tax, interest, and penalties due. This due date applies only if you have a valid extension of time to file the return. Otherwise, see April 15.

      Form 355U: Due on or before November 16, 2020

      • File a 2019 calendar year return (Form 355U) and pay any tax, interest, and penalties due. This due date applies only if you have a valid extension of time to file the return. Otherwise, see April 15

      Form M-990T: Due on or before December 15, 2020

      • File a 2019 calendar year return (Form M-990T) and pay any tax, interest, and penalties due. This due date applies only if you have a valid extension of time to file the return. Otherwise, see April 15.
         

      Form 355-ES (Estimated) 

      First installment Due on or before March 16, 2020
      Second installment Due on or before June 15, 2020
      Third installment Due on or before September 15, 2020
      Fourth installment Due on or before December 15, 2020

      Form UBI-ES (Estimated)

      First installment Due on or before March 16, 2020
      Second installment Due on or before June 15, 2020
      Third installment Due on or before September 15, 2020
      Fourth installment Due on or before December 15, 2020

      For more information visit

      Financial Institution and Insurance Company


      Coronavirus (COVID 19) Update

      Please visit TIR 20-4: Tax Filing and Payment Relief for Personal Income and Corporate Excise Taxpayers Affected by COVID-19.


      Overview

      These are due dates for calendar year filers. Fiscal year filers must determine due dates based upon tax period end date. Extension and estimated payment due date information is included below.

      Due on or before April 15, 2020

      Form 63FI: (Financial Institution Excise)

      • File a 2019 calendar year return (Form 63FI) and pay any tax due. If requesting time to file a return please ensure to deposit what you estimate you owe in tax as your extension payment.

      Form 63-20P: (Life Insurance Excise)

      • File a 2019 calendar year return (Form 63-20P) and pay any tax due. If requesting time to file a return please ensure to deposit what you estimate you owe in tax as your extension payment.

      Form 63-23P: (P&C - PPO Insurance) 

      • File a 2019 calendar year return (Form 63-23P) and pay any tax due. If requesting time to file a return please ensure to deposit what you estimate you owe in tax as your extension payment.

      Form 121A: (Urban Redevelopment) 

      • File a 2019 calendar year return (Form 121A) and pay any tax due. If requesting time to file a return please ensure to deposit what you estimate you owe in tax as your extension payment.


      Due on or before May 15, 2020 

      Form 63-29A: (Ocean Marine Insurance Tax)

      • File a 2019 calendar year return (Form 63-29A) and pay any tax due. If requesting time to file a return please ensure to deposit what you estimate you owe in tax as your extension payment.

      Returns Filing Due Dates on Extension

      • 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.
      • If requesting time to file a return please ensure to deposit what you estimate you owe in tax as your extension payment. There are no zero extensions, a payment must be made in order to file an extension.
      • Filing an extension with the IRS does not count as filing an extension for Massachusetts.
      • An extension is an extension of time to file not to pay, any amount due will incur interest even if a valid extension is on file.

      Form 63FI: Due on or before October 15, 2020 

      • File a 2019 calendar year return (Form 63FI) and pay any tax, interest, and penalties due. This due date applies only if you have a valid extension of time to file the return. Otherwise, see April 15.

      Form 63-20P: Due on or before October 15, 2020 

      • File a 2019 calendar year return (Form 63-20P) and pay any tax, interest, and penalties due. This due date applies only if you have a valid extension of time to file the return. Otherwise, see April 15.

      Form 63-23P: Due on or before October 15, 2020 

      • File a 2019 calendar year return (Form 63-23P) and pay any tax, interest, and penalties due. This due date applies only if you have a valid extension of time to file the return. Otherwise, see April 15.

      Form 121A: Due on or before October 15, 2020

      • File a 2019 calendar year return (Form 121A) and pay any tax, interest, and penalties due. This due date applies only if you have a valid extension of time to file the return. Otherwise, see April 15.

      Form 63-29A: Due on or before November 16, 2020

      • File a 2019 calendar year return (Form 63-29A) and pay any tax, interest, and penalties due. This due date applies only if you have a valid extension of time to file the return. Otherwise, see May 15.

      Form 63FI-ES: (Estimated)

      First installment Due on or before March 16, 2020
      Second installment Due on or before June 15, 2020
      Third installment Due on or before September 15, 2020
      Fourth installment Due on or before December 15, 2020

      Estate


      Coronavirus (COVID 19) Update

      Please visit TIR 20-4: Tax Filing and Payment Relief for Personal Income and Corporate Excise Taxpayers Affected by COVID-19.
       

      Form M-706: Massachusetts Estate Tax Return

      • The Massachusetts estate tax return, with all required documents, and the payment for the tax, if any, must be filed within nine months after the date of the decedent’s death.

      Extension of Time to File

      • Filers will receive an automatic 6-month extension to file an estate tax return if you paid at least 80% of the tax finally determined to be due within nine months after the date of death of the decedent. See TlR 16-10.
      • The 6-month extension begins from the due date of the original return.
      • Failure to meet the 80% payment requirements will result in the imposition of interest and penalties calculated from the original due date of the return.

      Extension of Time to Pay

      • Filers also may seek a 6-month extension of time to pay the amount due by submitting a written request on MassTaxConnect or by mail on or before the original due date of the return. The extension of time to pay may be requested even if the estate tax return is timely filed.
      • When an extension of time to pay is granted, interest on any unpaid tax accrues from the original due date.
      • An extension of time to pay is granted only for undue hardship. An extension of up to 3 years from the original due date may be granted upon a showing of undue hardship.
         

      For more information visit:

      Miscellaneous Excise: Including Alcohol, Cigarette and Motor Fuels


      Due on or before the 30th day of the following month (except February) 

      Oil Spill Fee

      • Form OR-1: Uniform Oil Response and Prevention Fee


      Due on or before the 10th day of the following month

      Abandoned Deposit Amounts Return

      • Form AD-1: Abandoned Deposit Amounts Return

      Deeds Excise Registry

      • Form DE-1: Deeds Excise Return
         

      Due on or before the 20th day of the following month

        Alcohol Beverage Excise

        • Form AB-1: Alcoholic Beverages Excise Return
        • Form AD-10: Report of Alcoholic Beverages Shipped into Massachusetts
        • Form AD-DS: Alcoholic Beverages Excise Return Direct Shipments to Massachusetts

        Aviation

        • AF-1: Aviation Gasoline Tax Return

        Cigarette Excise

        • Form CT-1: Resident Stamper’s Monthly Tax Stamp and Cigarette Return
        • Form CTS-1NR: Non-Resident Stamper’s Monthly Tax Stamp and Cigarette Return
        • Form CT-10: Cigarette Excise Return (Vending Machine)
        • Form CTS-8: Record of Cigarette and Smokeless Tobacco Sales or Disposition

        Gasoline

        • Form GT-456: Gasoline Tax Return

        Jet Fuel

        • Form JFT-4S: Aircraft (Jet) Fuel Supplier Tax Return
        • Form JFT-4U: Aircraft (Jet) Fuel User Tax Return

        Marijuana

        • MRT: Marijuana retail Tax Return

        Special Fuels

        • Form SFT-3-B: Supplier’s Tax Return - Special Fuels
        • Form SFT-4: User–Seller’s Special Fuels Tax Return


        Due Quarterly (See each form for specific due date)

        Cigar Excise

        • Form Cigar-2: Cigar and Smoking Tobacco Excise Return
          This return, together with payment in full, is due on or before the 20th day of the month following the close of the quarter.

        IFTA

        • Form IFTA-100: IFTA Quarterly Fuel Use Tax Return
          This return must be filed by the last day of the month following the end of the quarter.

        Smoking Bar

        • Form SBQD: Smoking Bar Quarterly Declaration
           

        For more information visit:

        Health Insurance Responsibility Disclosure (HIRD)

        HIRD reporting is required annually. The HIRD reporting period will be available to be filed starting November 15 of the filing year and must be completed by December 15 of the filing year.

        For more HIRD information visit Health Insurance Responsibility Disclosure (HIRD) FAQs.

        Paid Family and Medical Leave (PFML) Contributions

        Employers, other business entities and self-employed individuals electing PFML coverage are required to file Quarterly Returns through MassTaxConnect.   

        The first required quarterly return will cover the period from October 1, 2019 to December 31, 2019 and must be filed on or before January 31, 2020. All subsequent return filings will be due on or before the last day of the month following a calendar quarter’s close. 

        For more PFML information visit:


        Page updated: April 3, 2020.

        Contact

        Phone

        Tax Department (617) 887-6367
        Toll-free in Massachusetts (800) 392-6089

        9 a.m.–4 p.m., Monday through Friday

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