Massachusetts

State of Massachusetts Business Income Tax Extensions

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IRS Form 7004

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General Instructions

Choose your state from the list below to access detailed instructions for both business and personal tax extensions.

Corporate tax returns are due by March 15 — or by the 15th day of the 3rd month following the end of the taxable year (for fiscal year filers).

Massachusetts offers a 6-month extension, which moves the filing deadline to September 15 (for calendar year filers).

To request a Massachusetts business extension, file Form 355-7004 by the original deadline of your return.

An extension of time to file is not an extension of time to pay. If you owe Massachusetts tax, it must be paid by the original due date to avoid interest and penalties. To be approved for an extension, you must pay: at least 50% of your Massachusetts tax due or the $456 minimum tax, whichever is greater. You can make a Massachusetts extension payment with Form 355-7004, or pay electronically via MassTaxConnect: wfb.dor.state.ma.us/webfile/business

Corporations with receipts/sales of $100,000 or more are required to electronically file their extension request and electronically pay any tax due. Additionally, if your Massachusetts extension payment is $5,000 or greater, your payment must be made electronically.

In certain situations where zero tax is due with the extension request, a Massachusetts extension can be obtained automatically — without having to file Form 355-7004. To be granted this automatic extension, 100% of your Massachusetts tax due for the taxable year must be paid (through withholding tax, estimated payments, or credits) by the original deadline.