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Corporate excise returns, together with payment in full of any tax due, must be filed on or before the 15th day of the 3rd month after the close of the corporation's taxable year, calendar or fiscal.
Businesses incorporated under Massachusetts law, or businesses doing business in Massachusetts but incorporated elsewhere, should file Form 355.
A corporation organized in Massachusetts may be eligible to use the simpler Form 355SBC (small business corporation) if it meets all of the following criteria:
No claims are being made for credits, special deductions or adjustments against its Massachusetts corporate excise; and the corporation
355U - Combined filing corporations incorporated under the laws of Massachusetts, or corporations doing business in Massachusetts but incorporated elsewhere must file and report their taxes as a member of the combined group reporting its tax on Form 355U.
S corporations incorporated under the laws of the Massachusetts or S corporations doing business in Massachusetts but incorporated elsewhere should file Form 355S.
The following chart summarizes what returns must be filed.
Type of Massachusetts Corporation
State Form to File
Federal Form to File
Small domestic corporation
Domestic or foreign corporation
Domestic or foreign corporation (part of a MA combined group)
Quarterly estimated payments
Form 8109 or EFTPS
Most corporations are required to file and pay electronically. See TIR 16-9 for more information.
Electronic funds transfer (EFT)
Corporations required to make electronic payments, and those wishing to do so voluntarily, should be aware that the Department of Revenue offers two EFT methods:
For more information about these electronic payment options, see Electronic Payment Options.
Some corporations are required to take part in the Electronic Federal Tax Payment System (EFTPS). Visit the IRS to learn more.
Please note that starting January 2018, business return due dates will be changing. See TIR 17-5 for more information.