File an extension for filing Massachusetts Personal Income or Fiduciary tax

You may be able to apply for an extension if you're not ready to file your Massachusetts Personal Income or Fiduciary tax by the due date.

Table of Contents

Overview

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.

The full amount of tax due for the taxable year must be paid by or before the original due date of the return. Individual taxpayers must pay any amount due on or before April 15, 2020, or on or before the 15th day of the fourth month after the close of the taxable year for fiscal year filers. If the due date is a Saturday, Sunday, or legal holiday, your payment will be due on the next business day. 

Individual taxpayers making an extension payment of $5,000 or more must make the payment electronically. All other individual taxpayers must pay electronically with MassTaxConnect or use:

Automatic extensions

Generally, you automatically get a 6-month extension to file your Massachusetts income tax return as long as you've paid at least 80% of the total amount of tax due on or before the due date, and you're filing:

  • Form 1
  • Form 1-NR/PY
  • Form 2
  • Form 2G
  • Form 3M
  • Form M-990T-62
  • Form NRCR

Once the extension is granted, the 6-month extension starts at the filing due date of the original return. You can file your return anytime during the extension period. An extension to file a return doesn't extend the due date for paying any tax due.

Partnership (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.

Estate (Form M-706) extensions

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.

Requests for an extension of time to file or to pay must be made prior to the due date of the return on Form M-4768, Massachusetts Estate Tax Extension Application.

An extension of time to file shall only be granted if the application is accompanied by the estimated tax payment unless the estate is also requesting an extension of time to pay the estate tax.

An extension of time to file is void if the total amount paid before the due date of the return is less than 80% of the tax finally determined to be due unless the estate was granted an extension of time to pay the estate tax.

Taxpayers affected by presidentially declared disasters

Taxpayers affected by presidentially declared disasters in the United States automatically get an extension for filing returns and submitting tax payments. The due date and payment date for returns and payments are extended for a specified period announced by the IRS unless we publicly announce otherwise. This extension covers filing tax returns, paying tax (including estimated tax), and filing tax extension forms with us.

Penalties and interest

An extension will be voided if you don't pay 80% of the total tax liability on or before the return's original due date. Void extensions are subject to penalty and interest charges from the original due date. You'll be penalized if you don't pay any part of the tax on or before the return's due date, with a penalty of 1% per month of the tax due, up to a maximum of 25%.

Returns not filed on or before the due date are also subject to a late return penalty of 1% per month of the tax due, up to a maximum of 25%. You'll also be charged interest on any tax not paid on or before the original due date.

Visit Understanding penalties and interest for more information.

Extensions for those serving in a combat zone

Military personnel serving in a combat zone (or are hospitalized due to serving) on the due date automatically get an extension to file income tax returns and to pay taxes due. The extension period begins after you:

  • Leave the combat zone or
  • You’re released from the hospital.

You can add an additional 180 days to file, starting on the day that you first entered the combat zone.

Designated combat zones include/have included:

  • The Persian Gulf
  • Kosovo
  • Afghanistan
  • Sinai Peninsula of Egypt

You won't be charged interest on taxes or penalized during the extension period. The extension to file returns also applies to spouses of personnel serving in combat areas if a joint return is filed.

To claim a time extension to file a return or pay tax, write "COMBAT ZONE" on the income tax envelope and the top of the income tax return that you submit to us. If filing electronically, write "COMBAT ZONE" next to your name or on an address line (if necessary), along with the date of deployment.

The due date for filing Massachusetts income tax returns and paying tax is the same as the federal date, and calculated as follows:

  Description Calculation
1. The starting date is the date of departure from the combat area (or, if applicable, the termination date of combatant activities in the combat area). Date of departing from combat area
2. Add at least 180 days after the starting date stated above. + 180 days
3. Add the days you had left to file from January 1 through April 15 before you left for the combat zone (up to 105 days). + (Days you had remaining in filing season, up to 105)
4. Add days spent hospitalized, if any. Any period of continuous hospitalization as a result of injuries while serving, including hospitalization outside the United States and any period for up to 5 years of hospitalization within the United States. This does not apply to spouses. + (Days spent hospitalized)
5. Add days spent in a missing status (missing in action or a prisoner of war), if any. + (Days spent missing)
6. Get the total number of days you have to file your tax return and pay tax, starting from your departure date. = Days you have from departure date to file and pay

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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