Massachusetts State Tax Extensions: Business, Personal, Information and Nonprofit Tax Returns

Automatic Extension of six months:

An automatic six-month extension is granted upon the proper filing of Form 355-7004. An extension for a period longer than six months may be granted if good cause exists it requires the written approval of the Commissioner before it becomes effective.The Commissioner may terminate this extension at any time by mailing a notice of termination to the corporation or to the person who requested the extension for the corporation. The notice will be mailed at least 10 days prior to the termination date designated in the notice.This application must be filed on or before the 15th day of the third month after the close of the taxable year, calendar or fiscal.

Who May File This Form?

All domestic and foreign business, manufacturing or security corporations eligible to file Forms 355, 355C, 355S, 355SC or 355SBC may use this application to request either an automatic six-month extension of time to file their return or an extension of time to file for more than six-months. Form 355-7004 also acts as the required tentative return. The reason for delay must be stated on all requests for extension.

What are the Penalties ?

An extension of time to file a corporation tax return does not extend the due date for payment of the tax. Interest will be charged on any tax not paid on or before the original due date. Any tax not paid within the extended period is subject to a penalty of 1⁄2% per month, up to a maximum of 25%, from the extended due date.

Why should I use ExpressExtension?

ExpressExtension has an experienced and competent team to meet all your individual and business tax solutions. We provide a complete and easy solution to all your tax needs.

If the Amount due with Form M-4868 is "0" and 100% of the tax due for 2025 has been paid through: withholding; timely estimated payments of tax; credits from your 2025 return; or a refund from the prior tax year applied to the current year's tax liability, you are no longer required to file Form M-4868, Application for Automatic Extension of Time to File Massachusetts Income Tax Return. However, if you do choose to file Form M-4868 in this instance, you must do so electronically, via DOR's website.

This application is used by individuals to request an automatic six month extension of time to file their Massachusetts income tax return. This form may also be used to extend the time to file your individual use tax if you elect to report use tax on your personal income tax return. This is the only application needed to request a six-month extension of time to file. The extension of time to file does not extend the due date for payment of any tax due. Extensions are granted only upon the timely filing of the extension with any required payment amount. Certain taxpayers are required to file an application for extension via DOR's website. See the section "Filing Your Extension Via the Web" on page 1 for more information. Determine your required payment, if any, by completing the worksheet on the front of this form.

What are the Payment requirements ?

The application must be accompanied by payment of any tax estimated to be due. The extension will be considered void if 80% of the total tax liability is not paid on or before the original due date of the return. Void extensions are subject to penalty and interest charges from the original due date.

What are the Penalties and Interest ?

Any portion of tax not paid on or before the due date of your return is subject to a late payment penalty of 1% per month of the tax due, up to a maximum of 25%. Returns not filed on or before the due date are subject to a late file penalty of 1% per month of the tax due, up to a maximum of 25%. Interest will also be charged on any tax not paid on or before the original due date.

Payment Information

• Bank or financial institution's name, routing and transit number and bank account number in the appropriate fields.
• Whether this is a checking or savings account.

Why should I use ExpressExtension?

ExpressExtension has an experienced and competent team to meet all your individual and business tax solutions. We provide a complete and easy solution to all your tax needs.