The due dates for Massachusetts partnership and C corporation tax returns for tax years beginning after December 31, 2015 that are due on or before December 31, 2017 do not conform to the federal due dates for such returns. The Department of Revenue announced late-file penalty relief with respect to such returns in TIR 17-3. To further ease compliance for taxpayers, the Department now announces that, in general, it anticipates waiving late-file penalties imposed under G.L. c. 62C, § 33(a) with regard to C corporation returns that are filed on extension within one month of the extended due date, provided that the payment requirements for a valid extension have been met. For corporations filing on a calendar year basis, such tax returns filed on extension are due October 15th for corporations that are participating in a combined report pursuant to G.L. c. 63, § 32B, November 15th in the case of corporations that are reporting unrelated business income tax under G.L. c. 63, and September 15th for all other corporations. All other rules with regard to extensions of time to file a return by C corporations apply as explained in TIR 15-15.
For partnership tax returns due on or before December 31, 2017, the due date for tax returns filed on extension remains 6 months from the 15th day of the fourth month after the close of the partnership’s tax year (October 15th in the case of partnerships filing on a calendar year basis).
/s/Michael J. Heffernan
Michael J. Heffernan
Commissioner of Revenue
May 31, 2017