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Massachusetts DOR Tax Due Dates and Extensions

Here you will find a listing of DOR tax due dates and information for filing an extension. Estimated tax, Paid Family and Medical Leave, and Health Insurance Responsibility Disclosure are also included.

Updated: January 28, 2025

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Personal Income

Due on or before April 15, 2025

  • 2024 Form 1: Massachusetts Resident Income Tax Return
  • 2024 Form 1-NR/PY: Massachusetts Nonresident/Part-Year Tax Return

Electronic Filing (E-Filing)

Extensions

  • Personal income tax extensions must be filed on or before April 15, 2025 and will not be accepted after midnight on that date. Fiduciary extensions still must be filed on or before April 15, 2025 and will not be accepted after midnight on that date.
  • An extension is an extension of time to file not to pay, any amount due will incur interest even if a valid extension is on file.
  • If a return does not have a tax due and is not filed by the due date, this return will be granted an automatic extension until October 15, 2025. 
  • There are no zero extensions, a payment must be made in order to file an extension.
  • Extensions with payments of $5,000 or more are mandated to be made electronically.
  • Electronic extensions can be filed on MassTaxConnect or with commercial software.
  • Paper extensions are filed on
    • Form M-4868 for Individuals; and
    • Form M-8736 for Fiduciary. 
  • Anyone that misses the deadline to file should make payment of any tax due via a "return" payment on MassTaxConnect.
  • In order for an income extension to be valid, at least 80% of the tax liability must be paid on or before April 15, 2025 through payments, withholding, and credits. For a fiduciary extension to be valid, at least 80% of the tax liability still must be paid on or before April 15, 2025. 
  • Filing an extension with the IRS does not count as filing an extension for Massachusetts.

Individual taxpayers making an extension payment of $5,000 or more must make the payment electronically with MassTaxConnect or commercial software. All other individual taxpayers must pay electronically with MassTaxConnect or use:

  • Form M-4868 for Individuals
  • Form M-8736 for Fiduciary.

Learn more about filing an extension.

Form 1-ES (Estimated)

2025

  • First installment is due on or before April 15, 2025.
  • Second installment is due on or before June 16, 2025.
  • Third installment is due on or before September 15, 2025.
  • Fourth installment is due on or before January 15, 2026.

For more information go to: 

Fiduciary & Partnership

Fiduciary: Due on or before April 15, 2025  

  • 2024 Form 2: Fiduciary Income Tax Return

Fiduciary: Electronic Filing (E-Filing)

Fiduciary: Extensions

  • Personal income tax extensions must be filed on or before April 15, 2025 and will not be accepted after midnight on that date. Fiduciary extensions still must be filed on or before April 15, 2025 and will not be accepted after midnight on that date.
  • An extension is an extension of time to file not to pay, any amount due will incur interest even if a valid extension is on file.
  • If a return does not have a tax due and is not filed by the due date, this return will be granted an automatic extension until October 15, 2025. 
  • There are no zero extensions, a payment must be made in order to file an extension.
  • Extensions with payments of $5,000 or more are mandated to be made electronically.
  • Electronic extensions can be filed on MassTaxConnect or with commercial software.
  • Paper extensions are filed on
    • Form M-4868 for Individuals; and
    • Form M-8736 for Fiduciary. 
  • Anyone that misses the deadline to file should make payment of any tax due via a "return" payment on MassTaxConnect.
  • In order for an income extension to be valid, at least 80% of the tax liability must be paid on or before April 15, 2025 through payments, withholding, and credits. For a fiduciary extension to be valid, at least 80% of the tax liability still must be paid on or before April 15, 2025. 
  • Filing an extension with the IRS does not count as filing an extension for Massachusetts.

Individual taxpayers making an extension payment of $5,000 or more must make the payment electronically with MassTaxConnect or commercial software. All other individual taxpayers must pay electronically with MassTaxConnect or use:

  • Form M-4868 for Individuals
  • Form M-8736 for Fiduciary.

Learn more about filing an extension.

Fiduciary: Form 2-ES (Estimated)

2025

  • First installment is due on or before April 15, 2025.
  • Second installment is due on or before June 16, 2025.
  • Third installment is due on or before September 15, 2025.
  • Fourth installment is due on or before January 15, 2026.

For more information go to DOR Personal Income and Fiduciary estimated tax payments.

Partnership

These are due dates for calendar year filers. Fiscal year filers must determine due dates based upon tax period end date. Extension due date information is included.

Due on or before March 17, 2025

Form 3 (Partnership):

Partnership Extensions: 

  • Partnerships are granted an automatic 6-month extension to file their 2024 calendar year return (Form 3) on or before September 15, 2025.  See TIR 16-10 for more information.

Business/Trustee

 Sales and Use

  • Form ST-9: Annual return and payment ($100.00 or less)

    • Due annually on or before the 30th day following the year represented by the return. 
       

  • Form ST-9: Quarterly return and payment ($101.00 to $1,200.00)

    • Due on or before the 30th day following the quarter represented by the return: 
      — First-quarter: January – March  
      — Second-quarter: April – June 
      — Third-quarter: July – September 
      — Fourth-quarter: October – December 
       

  • Form ST-9: Monthly return and payment (Over $1,200.00)

    • Due monthly on or before the 30th day following the month represented by the return. 
       
    • New! Advance payment requirements for: Sales and use, Sales tax on services, Meals - food & beverage, Room occupancy excise, and Marijuana retail 

      — Beginning April 2021, a provision in the FY21 budget requires that taxpayers with over $150,000 in cumulative tax liability in the prior year will be required to make advance payments. To learn more, visit New Advance Payment Requirement for Vendors and Operators in G.L. c. 62C, § 16B.
       

  • Form ST-10: Business Use Tax Return

    • Due on or before April 15 for purchases made in the prior calendar year.
       

  • Form ST-11: Individual Use Tax Return

    • Return is due with payment on or before April 15 for purchases made in the prior calendar year.

Sales Tax on Meals, Food & Beverage

  • Form Meals, Food & Beverage (No payment threshold: $0.00 — infinity)

    • Due monthly on or before the 30th day following the month represented by the return. 
       
    • New! Advance payment requirements for: Sales and use, Sales tax on services, Meals - food & beverage, Room occupancy excise, and Marijuana retail 

      — Beginning April 2021, a provision in the FY21 budget requires that taxpayers with over $150,000 in cumulative tax liability in the prior year will be required to make advance payments. To learn more, visit New Advance Payment Requirement for Vendors and Operators in G.L. c. 62C, § 16B.
       

  • Form 180: Tax Return of Certain Corporations, Associations and
    Organizations Engaged in the Sale of Alcoholic Beverages 

    • Due annually — For 2024 the due date is April 15, 2025.


Withholding

  • Form M-941: Annual return and payment ($100.00 or less)

    • Due on or before January 31 of the new year.
       

  • Form M-941: Quarterly return and payment ($101.00 to $1,200.00)

    • Due on or before the last day of the month following the quarter.
       

  • Form M-941: Monthly return and payment ($1,201.00 to $25,000) 

    • Due on or before the 15th day of following month except for the payments for March, June, September, and December - which are due on last day of the following month.

  • More than $25,000

    • Returns: Due quarterly via MassTaxConnect on or before last day of month following close of calendar quarter, i.e., on or before April 30, July 31, October 31 and January 31.
    • Payments: When Massachusetts income tax withheld is $500 or more by the 7th, 15th, 22nd and last day of a month, pay over within 3 business days after that.

Room Occupancy

  • Form RO-2: Room Occupancy Tax Return (No payment threshold: $0.00 — infinity)

    • Due monthly on or before the 30th day following the month represented by the return
       
    • New! Advance payment requirements for: Sales and use, Sales tax on services, Meals - food & beverage, Room occupancy excise, and Marijuana retail 

      — Beginning April 2021, a provision in the FY21 budget requires that taxpayers with over $150,000 in cumulative tax liability in the prior year will be required to make advance payments. To learn more, visit New Advance Payment Requirement for Vendors and Operators in G.L. c. 62C, § 16B.


For more information visit:

Corporate

Overview

These are due dates for calendar year filers. Fiscal year filers must determine due dates based upon tax period end date. Extension and estimated payment due date information is included below.

Due on or before March 17, 2025

Form 355S (S Corporation)

  • File a 2024 calendar year return (Form 355S) and pay any tax due.  If requesting time to file a return please ensure to deposit what you estimate you owe in tax as your extension payment.

Due on or before April 15, 2025

Form 355 (C Corporation)

  • File a 2024 calendar year return (Form 355) and pay any tax due. If requesting time to file a return please ensure to deposit what you estimate you owe in tax as your extension payment.

Form 355SC: (Security Corporation)

  • File a 2024 calendar year return (Form 355SC) and pay any tax due. If requesting time to file a return please ensure to deposit what you estimate you owe in tax as your extension payment.

Form 355U (Corporate Combined) 

  • File a 2024 calendar year return (Form 355U) and pay any tax due. If requesting time to file a return please ensure to deposit what you estimate you owe in tax as your extension payment.

Form M-990T (Non-Profit Tax)

  • File a 2024 calendar year return (Form M-990T) and pay any tax due. If requesting time to file a return please ensure to deposit what you estimate you owe in tax as your extension payment.

Form 180: (Tax Return of Certain Corporations, Associations and Organizations Engaged in the Sale of Alcoholic Beverages)

  • File a 2024 calendar year return (Form 180) and pay any tax due.

Returns Filing Due Dates on Extension

  • Corporate excise taxpayers receive an automatic extension of time to file their tax returns as long they have paid the greater of (1) 50% of the total amount of tax ultimately due or (2) the minimum corporate excise by the original due date for filing the return.
  • If requesting time to file a return please ensure to deposit what you estimate you owe in tax as your extension payment. There are no zero extensions, a payment must be made in order to file an extension.
  • Filing an extension with the IRS does not count as filing an extension for Massachusetts.
  • An extension is an extension of time to file not to pay, any amount due will incur interest even if a valid extension is on file.

Form 355S: Due on or before September 15, 2025

  • File a 2024 calendar year return (Form 355S) and pay any tax, interest, and penalties due. This due date applies only if you have a valid extension of time to file the return. Otherwise, see March 17.

Form 355: Due on or before October 15, 2025

  • File a 2024 calendar year return (Form 355) and pay any tax, interest, and penalties due. This due date applies only if you have a valid extension of time to file the return. Otherwise, see April 15.

Form 355SC: Due on or before October 15, 2025

  • File a 2024 calendar year return (Form 355SC) and pay any tax, interest, and penalties due. This due date applies only if you have a valid extension of time to file the return. Otherwise, see April 15.

Form 355U: Due on or before November 17, 2025

  • File a 2024 calendar year return (Form 355U) and pay any tax, interest, and penalties due. This due date applies only if you have a valid extension of time to file the return. Otherwise, see April 15.

Form M-990T: Due on or before December 15, 2025

  • File a 2024 calendar year return (Form M-990T) and pay any tax, interest, and penalties due. This due date applies only if you have a valid extension of time to file the return. Otherwise, see April 15.

Form 355-ES (Estimated) 

  • First installment is due on or before March 17, 2025.
  • Second installment is due on or before June 16, 2025.
  • Third installment is due on or before September 15, 2025.
  • Fourth installment is due on or before December 15, 2025.

Form UBI-ES (Estimated)

  • First installment is due on or before March 17, 2025.
  • Second installment is due on or before June 16, 2025.
  • Third installment is due on or before September 15, 2025.
  • Fourth installment is due on or before December 15, 2025.

For more information visit:

Financial Institution & Insurance Company

Overview

These are due dates for calendar year filers. Fiscal year filers must determine due dates based upon tax period end date. Extension and estimated payment due date information is included below.

Due on or before April 15, 2025

Form 63FI: (Financial Institution Excise)

  • File a 2024 calendar year return (Form 63FI) and pay any tax due. If requesting time to file a return please ensure to deposit what you estimate you owe in tax as your extension payment.

Form 63-20P: (Life Insurance Excise)

  • File a 2024 calendar year return (Form 63-20P) and pay any tax due. If requesting time to file a return please ensure to deposit what you estimate you owe in tax as your extension payment.

Form 63-23P: (P&C - PPO Insurance) 

  • File a 2024 calendar year return (Form 63-23P) and pay any tax due. If requesting time to file a return please ensure to deposit what you estimate you owe in tax as your extension payment.

Form 121A: (Urban Redevelopment) 

  • File a 2024 calendar year return (Form 121A) and pay any tax due. If requesting time to file a return please ensure to deposit what you estimate you owe in tax as your extension payment.

Due on or before May 15, 2025

Form 63-29A: (Ocean Marine Insurance Tax)

  • File a 2024 calendar year return (Form 63-29A) and pay any tax due. If requesting time to file a return please ensure to deposit what you estimate you owe in tax as your extension payment.

Returns Filing Due Dates on Extension

  • Taxpayers receive an automatic extension of time to file their tax returns as long they have paid the greater of (1) 50% of the total amount of tax ultimately due or (2) the minimum corporate excise by the original due date for filing the return.
  • If requesting time to file a return please ensure to deposit what you estimate you owe in tax as your extension payment. There are no zero extensions, a payment must be made in order to file an extension.
  • Filing an extension with the IRS does not count as filing an extension for Massachusetts.
  • An extension is an extension of time to file not to pay, any amount due will incur interest even if a valid extension is on file.

Form 63FI: Due on or before October 15, 2025 

  • File a 2024 calendar year return (Form 63FI) and pay any tax, interest, and penalties due. This due date applies only if you have a valid extension of time to file the return. Otherwise, see April 17.

Form 63-20P: Due on or before October 15, 2025

  • File a 2024 calendar year return (Form 63-20P) and pay any tax, interest, and penalties due. This due date applies only if you have a valid extension of time to file the return. Otherwise, see April 17.

Form 63-23P: Due on or before October 15, 2025

  • File a 2024 calendar year return (Form 63-23P) and pay any tax, interest, and penalties due. This due date applies only if you have a valid extension of time to file the return. Otherwise, see April 17.

Form 121A: Due on or before October 15, 2025

  • File a 2024 calendar year return (Form 121A) and pay any tax, interest, and penalties due. This due date applies only if you have a valid extension of time to file the return. Otherwise, see April 17.

Form 63-29A: Due on or before November 17, 2025

  • File a 2024 calendar year return (Form 63-29A) and pay any tax, interest, and penalties due. This due date applies only if you have a valid extension of time to file the return. Otherwise, see May 15.

Form 63FI-ES: (Estimated)

  • First installment is due on or before March 17, 2025.
  • Second installment is due on or before June 16, 2025.
  • Third installment is due on or before September 15, 2025.
  • Fourth installment is due on or before December 15, 2025.

Estate

Form M-706: Massachusetts Estate Tax Return

  • The Massachusetts estate tax return, with all required documents, and the payment for the tax, if any, must be filed within nine months after the date of the decedent’s death.

Extension of Time to File

  • Filers will receive an automatic 6-month extension to file an estate tax return if you paid at least 80% of the tax finally determined to be due within nine months after the date of death of the decedent. See TlR 16-10.
  • The 6-month extension begins from the due date of the original return.
  • Failure to meet the 80% payment requirements will result in the imposition of interest and penalties calculated from the original due date of the return.

Extension of Time to Pay

  • Filers also may seek a 6-month extension of time to pay the amount due by submitting Form M-4768: Massachusetts Estate Tax Extension Application and checking Box b under the Type of Extension section, with a written request attached explaining undue hardship/reasonable cause by mail or applying online at MassTaxConnect “Apply for an Extension” and using the “send a message” for attachments on or before the original due date of the return. 
    • The extension of time to pay may be requested even if the estate tax return is timely filed.
  • When an extension of time to pay is granted, interest on any unpaid tax accrues from the original due date.
  • An extension of time to pay is granted only for undue hardship/reasonable cause. An extension of up to a maximum of 3 years from the original due date may be granted. Each additional extension is for 6 months and must be filed before the expiration of the prior approved extension, explaining the continued undue hardship/reasonable cause.

For more information visit:

Miscellaneous Excise: Including Alcohol, Cigarette and Motor Fuels


Due on or before the 30th day of the following month (except February) 

Oil Spill Fee

  • Form OR-1: Uniform Oil Response and Prevention Fee

Due on or before the 10th day of the following month

Abandoned Deposit Amounts Return

  • Form AD-1: Abandoned Deposit Amounts Return

Deeds Excise Registry

  • Form DE-1: Deeds Excise Return

Due on or before the 20th day of the following month

Alcohol Beverage Excise

  • Form AB-1: Alcoholic Beverages Excise Return
  • Form AB-10: Report of Alcoholic Beverages Shipped into Massachusetts
  • Form AB-DS: Alcoholic Beverages Excise Return Direct Shipments to Massachusetts

Aviation

  • AF-1: Aviation Gasoline Tax Return

Cigarette Excise

  • Form CT-1: Resident Stamper’s Monthly Tax Stamp and Cigarette Return
  • Form CTS-1NR: Non-Resident Stamper’s Monthly Tax Stamp and Cigarette Return
  • Form CT-10: Cigarette Excise Return (Vending Machine)
  • Form CTS-8: Record of Cigarette and Smokeless Tobacco Sales or Disposition

Gasoline

  • Form GT-456: Gasoline Tax Return

Jet Fuel

  • Form JFT-4S: Aircraft (Jet) Fuel Supplier Tax Return
  • Form JFT-4U: Aircraft (Jet) Fuel User Tax Return

Special Fuels

  • Form SFT-3-B: Supplier’s Tax Return - Special Fuels
  • Form SFT-4: User–Seller’s Special Fuels Tax Return

Due monthly on or before the 30th day following the month represented by the return.  

Marijuana

  • MRT: Marijuana retail Tax Return
  • New! Advance payment requirements for: Sales and use, Sales tax on services, Meals, Room occupancy excise, and Marijuana retail 

    — Beginning April 2021, a provision in the FY21 budget requires that taxpayers with over $150,000 in cumulative tax liability in the prior year will be required to make advance payments. To learn more, visit New Advance Payment Requirement for Vendors and Operators in G.L. c. 62C, § 16B.

Due Quarterly (See each form for specific due date)

Cigar Excise

  • Form Cigar-2: Cigar and Smoking Tobacco Excise Return
    This return, together with payment in full, is due on or before the 20th day of the month following the close of the quarter.

IFTA

  • Form IFTA-100: IFTA Quarterly Fuel Use Tax Return
    This return must be filed by the last day of the month following the end of the quarter.

Smoking Bar

  • Form SBQD: Smoking Bar Quarterly Declaration

For more information visit:

Health Insurance Responsibility Disclosure (HIRD)

HIRD reporting is required annually. The HIRD reporting period will be available to be filed starting November 15 of the filing year and must be completed by December 15 of the filing year.

For more HIRD information visit Health Insurance Responsibility Disclosure (HIRD) FAQs.

Employers, other business entities and self-employed individuals electing PFML coverage are required to file Quarterly Returns through MassTaxConnect.   

The first required quarterly return will cover the period from October 1, 2019 to December 31, 2019 and must be filed on or before January 31, 2020. All subsequent return filings will be due on or before the last day of the month following a calendar quarter’s close. 

For more PFML information visit:

Contact

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Phone

Tax Department Call DOR Contact, Tax Department at (617) 887-6367
Toll-free in Massachusetts Call DOR Contact, Toll-free in Massachusetts at (800) 392-6089

9 a.m.–4 p.m., Monday through Friday

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