The State Organization Index provides an alphabetical listing of government organizations, including commissions, departments, and bureaus.
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All corporations that reasonably estimate their corporate excise to be in excess of $1,000 for the taxable year are required to make estimated tax payments to Massachusetts.
Estimated taxes must either be:
Corporate estimated tax installments are due as follows:
Note: New corporations in their first full taxable year with less than 10 employees have different estimated payment percentages: 30%, 25%, 25% and 20%.
Many corporations are required to pay electronically. It is recommended that all corporations use electronic payment. See TIR 16-9.
Corporations not required to pay electronically may use Form 355-ES.