 | Website | https://www.mass.gov/orgs/… |
| Where’s My Refund | https://mtc.dor.state.ma.us/mtc/_/ | |
| Info for Tax Pros | https://www.mass.gov/service-details/tax-professionals | |
| ERO Assistance | (617) 887-6367 | |
| Taxpayer Assistance | (617) 887-6367 |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
Electronic Filing Information
Electronic Filing Mandate – Paid preparers must file all personal income tax returns electronically unless the preparer reasonably expects to file 10 or fewer original returns during the calendar year (excluding returns where the taxpayer directed that the filing be done on paper).
The state of Massachusetts requires personal income tax extensions with zero payment or with payments of $5,000 or more to be filed (and paid, if applicable) electronically.
E-File Registration Requirements – Acceptance in the Massachusetts e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current year and 2 prior years
State Only Return Requirements – Participates in the IRS Federal/State MeF e-file program. All returns are e-filed through the MeF program. Allows electronic filing of part-year and nonresident returns.
Amended Returns – Massachusetts supports electronic filing for amended returns. To mark a return as amended, from the main menu of the Massachusetts return, select Personal Information > Other Categories > Type of return, if applicable > Amended Return or Amended Return due to Federal Change.
Electronic Signatures – N/A
General Tax Return Information
Due Date – Individual Returns – April 15, or same as IRS
Extensions – Massachusetts allows an automatic 6-month extension. Any extension granted is for time to file and does NOT extend time to pay:
- Without filing an application if 100% of total tax liability is paid by the return due date, or
- If the taxpayer files Form M-4868, Application for Automatic Six Month Extension of Time to File Massachusetts Income Tax Return, via the web or by mail and pays at least 80% of total tax liability.
To access Form M-4868, from the main menu of the Massachusetts return, select Miscellaneous Forms > Application for Extension – Form M-4868. Form M-4868 can be e-filed.
Driver’s License/Government Issued Photo Identification: Massachusetts does not require this information to file the tax return.
Filing Status Information
Massachusetts filing status is not required to be the same as the federal filing status. If more than one status applies to a taxpayer, select the most beneficial status.
Residency Status Information
Residents: A taxpayer is a full-year resident for tax purposes if domiciled in Massachusetts, or if a permanent place of abode is maintained in Massachusetts and, during the year, the taxpayer spent more than 183 days, in the aggregate, in the state.
Part-year resident: A part-year resident is a taxpayer who moved into or moved out of Massachusetts during the year. Certain income, deductions, and exemptions must be reduced based on the number of days the taxpayer was a resident or on the amount of income that is subject to Massachusetts tax.
Nonresidents: A nonresident is a taxpayer who is not a resident but earned Massachusetts-source income, such as from a job in Massachusetts.
Military Personnel/Military Spouses
Residents: If a Massachusetts taxpayer enlists in the service and has not established a new domicile, and if gross income is more than $8,000, the taxpayer is required to file as a Massachusetts resident. This applies even if stationed outside of Massachusetts.
Nonresidents: Nonresident military personnel stationed in Massachusetts are subject to Massachusetts tax as a nonresident if they earn income other than from military sources.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
These entities must e-file
- Corporations reporting more than $100,000 in gross receipts or sales or other income on their federal return.
- S-Corporations with gross income totaling more than $100,000, including income taxed to the S-Corporation as well as the S-Corporation’s shareholders’ pro rata share items.
- Partnerships with 25 or more partners must e-file. Partnerships with $50,000 or more in gross income or ordinary loss, or $100,000 in gains or losses through sale of stock.
- Pass-through Entities with members other than resident individuals or with members receiving distributive share for which withholding or estimated taxes have been paid.
Business Return General Information
Due Dates for Massachusetts Business Returns
Corporations – Due by the 15th day of the fourth month following the close of the corporation’s tax year.
S-Corporations – Due by the 15th day of the third month following the close of the s corporation’s tax year.
Partnerships – Due by the 15th day of the third month following the close of the partnership’s tax year.
Fiduciary & Estate – Due by the 15th day of the fourth month following the close of the entity’s tax year.
Business Extensions
Corporation – A Corporation will be granted a seven month extension of time to file if they have paid the greater of (a) the minimum corporate excise, or (b) 50% of the total amount of tax ultimately due. Payment can be made at MassTaxConnect or with Form 355-7004 – Corporate Extension Payment Worksheet and Voucher.
To access Form 355-7004, from the main menu of the Massachusetts return, select Miscellaneous Forms and Schedules > Form 355-7004 – Corporate Extension. This return IS supported for e-file.
S Corporation – S-Corporations included in a combined group will be granted a six month extension of time to file if they have paid the greater of (a) the minimum corporate excise, or (b) 50% of the total amount of tax ultimately due. Payment can be made at MassTaxConnect or with Form 355-7004 – Corporate Extension Payment Worksheet and Voucher.
To access Form 355-7004, from the main menu of the Massachusetts return, select Miscellaneous Forms and Schedules > Form 355-7004 – Corporate Extension. This return IS supported for e-file.
Partnership – Massachusetts grants an automatic six-month extension to file Form 3 as long as at least 80% of the total amount of tax ultimately due on or before the due date prescribed for payment of the tax has been paid. Otherwise, the extension request is void and a penalty of $5 per day may be imposed for failure to file on time. For more information, see Technical Information Release 16-10.
Fiduciary – Massachusetts grants an automatic six-month extension to file Form 2 as long as at least 80% of the total amount of tax ultimately due on or before the due date prescribed for payment of the tax has been paid. Otherwise, the extension request is void and a penalty of $5 per day may be imposed for failure to file on time. For more information, see Technical Information Release 16-10.
Extension payments of $5,000 or more must be made electronically. Extension payments under $5,000 can be made at MassTaxConnect or with Form M-8736 – Fiduciary Extension Payment Worksheet and Voucher. To access Form M-8736, from the main menu of the Massachusetts return, select Miscellaneous Forms and Schedules > Form M-8736 – Fiduciary Extension. This form IS supported for e-file and supports direct debit.
Amended Business Returns
Corporation – Corporate filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Massachusetts return, select Heading Information > Amended Return. Amended return is supported for e-file.
S-Corporation – S Corporation filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Massachusetts return, select Heading Information > Amended Return. Amended return is supported for e-file.
Partnership – Partnership filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Massachusetts return, select Heading Information > Amended Return. Amended return is supported for e-file.
Fiduciary – Fiduciary filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Massachusetts return, select Heading Information > Additional Information > Amended Return. Amended return is supported for e-file.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Addresses
Corporation/S-Corporation/Partnership/Fiduciary Tax Mailing Addresses
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.