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DOR Estimated Tax Payments

Learn if you are required to make estimated tax payments to the Massachusetts Department of Revenue (DOR). Income, Fiduciary, Corporate Excise, and Financial Institution estimated payments can be made online with MassTaxConnect or submitted with a printable voucher.

Page updated: May 1, 2020.

Table of Contents

Personal Income and Corporate Excise taxpayers affected by COVID-19  

Make estimated tax payments online with MassTaxConnect

Individuals and businesses can make estimated tax payments electronically through MassTaxConnect. It's fast, easy, and secure. In addition, extension, return, and bill payments can also be made.

Individuals and businesses may also check their total estimated tax payments with MassTaxConnect or by calling (617) 887-6367 or (800) 392-6089 (which is toll-free in Massachusetts).

Individuals can also calculate their underpayment penalty with MassTaxConnect's Estimated tax penalty calculator (M-2210)

Please note: 

  • Some taxpayers are required to pay electronically. Visit E-filing and payment requirements and  TIR 16-9 to learn more. 
  • MassTaxConnect will not accept estimated payments for a prior year after January 15st.

2020 estimated tax payment printable vouchers

  • Form 1-ES, 2020 Estimated Income Tax Payment Vouchers, Instructions and Worksheets

  • Form 2-ES2020 Estimated Tax Payment Vouchers, Instructions and Worksheets for Filers of Forms 2 or 2G

  • Form 355-ES2020 Corporate Estimated Tax Payment Vouchers, Instructions and Worksheets

  • Form 63FI-ES2020 Financial Institution Corporate Estimated Tax Payment Vouchers, Instructions and Worksheets

  • Form UBI-ES2020 Estimated Tax Payment Voucher for filers of Forms 3M, M-990T and M-990T-62

  • Form 63-29A-ES, 2020 Ocean Marine Estimated Tax Payment Voucher (For informational purposes only. See Technical Information Release 16-9)

  • Form 121A-ES, 2020 Urban Redevelopment Corporation Estimated Excise Payment Voucher (For informational purposes only. See Technical Information Release 16-9)

Some taxpayers are required to pay electronically. Select E-filing and payment requirements and TIR 16-9  to learn more. 

Instead of sending a paper check with a payment voucher, individuals and business can make return payments electronically through MassTaxConnect. It’s fast, easy and secure.

Income and Fiduciary estimated tax payments

You must make estimated payments if the expected tax due on your taxable income not subject to withholding is more than $400. Generally, you need to pay at least 80% of your annual income tax liability before you file your return for the year through withholding or by making estimated tax payments on any income not subject to withholding. Farmers and fishermen generally need to pay at least two-thirds (66.67%), rather than 80%.

As a taxpayer, making estimated tax payments ensures that you are able to meet the statutory requirement that taxes due are paid periodically as income is received during the year.

Individuals and businesses can make estimated tax payments electronically through MassTaxConnect. It's fast, easy, and secure. In addition, extension, return, and bill payments can also be made.


Calculations

Before making an Income quarterly estimated payment, calculate online with the Quarterly Estimated Tax Calculator

Individuals can also calculate their underpayment penalty with MassTaxConnect's Estimated tax penalty calculator (M-2210).


Keep in mind:


Due dates

If you file on a calendar-year basis, your estimated tax must be paid:

  • In full on or before April 15 of the taxable year or
  • In four 25% installments of the required annual payment. 
Installment Due date of installment
#1 On or before April 15th of the taxable year
#2 On or before June 15th of the taxable year
#3 On or before September 15th of the taxable year 
#4 On or before January 15th of the next taxable year


Types of income individuals might not have had taxes withheld from:

  • Salaries and wages from employment not subject to Massachusetts withholding
  • Unemployment compensation (if you didn't elect voluntary Massachusetts withholding)
  • Dividends and interest income
  • Gains from the sale or exchange of capital assets
  • Income from a trade, business, profession, partnership, or S corporation
  • Income from an estate or trust
  • Certain Lottery or gambling winnings
  • Income from certain pensions or retirement savings plans
  • Rental income.


Please note:

  • There is no safe harbor provision for first-year filers of a Fiduciary return, Corporate trust return or Non-profit organization return.

For more information visit the general information section of Form 1-ES and Form 2-ES.

Also, visit DOR Personal Income and Fiduciary estimated tax payments.

Can prior year estimated payments be made?

MassTaxConnect will not accept estimated payments for a prior year after January 15th.

Prior year printable vouchers will not be accepted.

Standard payment vouchers

Unlike estimated payment vouchers, which have specific quarterly due dates, standard payment vouchers should only be used to submit a payment due with a tax return or amended tax return.

Use a payment voucher when you are sending a paper check to DOR but your tax return has been filed electronically.  If you are sending a paper tax return and a paper check together, no payment voucher is required. 

A standard payment voucher should not be used as a substitute for an estimated payment voucher. 

The current standard payment vouchers are:

Instead of sending a paper check with a payment voucher, individuals and businesses can make return payments electronically through MassTaxConnect. It’s fast, easy and secure.

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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