2017 Tax Calendar

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

1st Quarter

Month

Due
Date

Form or
Payment

Form Title/Payment Description

Comments

January

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

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

 

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.

 

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 Program

Available 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 Program

Method 1 & 2 Due

2nd Quarter

Month

Due
Date

Form

Form Title

Comments

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.

 

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.

 

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 Program

Available 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 Program

Method 2 Due

3rd Quarter

Month

Due
Date

Form

Form Title

Comments

July

1

 

Note: Quarterly Updates/Bank and Financial Data Match Program

Method 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 Program

Available 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 Program

Method 2 Due

4th Quarter

Month

Due Date

Form

Form Title

Comments

October

1

Note: Quarterly Updates/Bank and Financial Data Match Program

 

Method 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.

   

M-4868

Income Tax Return Due Under Automatic Six-Month Extension of Time to File

See form and instructions

   

M-8736

Tax Return Due Under Application for Extension of Time to File Fiduciary, Partnership or Corporate Trust Return

See form and instructions

 

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)

November

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 Program

 

 

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.

December

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

4th 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 Program

Method 2 Due

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