Pursuant to Section 9 of the Act and as previously announced in TIR 21-2, all individual income tax returns and payments for the 2020 calendar year otherwise due on April 15, 2021 under G.L. c. 62C, § 6(a) are now due May 17, 2021. This extension of time to file and pay is consistent with the extension of the federal income tax return filing and payment deadline for individuals announced on March 17, 2021.
Individual taxpayers will be eligible for an automatic extension of time to file their personal income tax returns as long as the amount required to be paid for a valid personal income tax extension is paid by May 17, 2021. The duration of the automatic extension will date from the original due date of the return, April 15, 2021, and not May 17, 2021. The extension described in this TIR does not apply to estimated tax payments.
The Department will automatically extend the due date for filings and payments for taxpayers. An eligible taxpayer who files and pays by May 17, 2021 and is assessed interest, late-file or late-pay penalties, or other charges inconsistent with this TIR should electronically file a dispute to request an abatement of such charges through the Department’s website at https://www.mass.gov/dor, using MassTaxConnect. TIR 21-2 is superseded by Section V of this TIR.
/s/Geoffrey E. Snyder
Geoffrey E. Snyder
Commissioner of Revenue
November 30, 2021