Personal income tax returns are due on or before April 15th following the close of each tax year. When the due date for filing tax returns falls on a Saturday, Sunday or legal holiday, the filing may be made on the next succeeding business day.
The due date for filing 2014 personal income tax returns is Wednesday, April 15, 2015.
Taxpayers who are unable to meet their income tax filing deadlines may apply for automatic six months extensions of time to file Massachusetts personal income tax returns and to make payments.
Note: The federal automatic extension of time to file is also six-months.
Taxpayers request extensions via the web or by filling out a paper form:
For Individuals, Extension must be filed electronically if taxpayer:
- owes no tax; or
- is making a payment of $5,000 or more with the extension and will be filing a return for the period January 1 - December 31, 2014.
Automatic Extension Granted if 100% Tax Due is Paid by Tax Return Due Date
An extension is valid only if a taxpayer pays at least 80% of the total tax liability by the original due date. 80% of the total tax liability is the combination of withholding, estimated payments and payment made with the extension.
Late file and late pay penalties are not imposed if the return is filed by the extended due date and the extension is valid. Interest remains due on any amount not paid by the original due date.
The Massachusetts Department of Revenue is following the IRS in its treatment of farmers and fishermen as it relates to the penalty for Underpayment of Estimated Income Tax. Farmers or fishermen who miss the March 1 deadline will not be subject to the penalty if they file and pay by April 15. This exception to the penalty is explained on Form M-2210 . If you qualify for this exception, be sure to include Form M-2210 with your tax return, whether you file electronically or on paper. For more information, see IRS Notice 2013-5 .
DOR follows the federal rules for granting an extension of time to file income tax returns and to pay taxes due for those serving in a combat zone, or who are hospitalized as a result of such service, during the period designated as the period of combatant activities. This extension applies to members of the armed forces, as well as individuals serving in support of the armed forces, serving in a combat zone. The extension period is for the time of service in the combat zone area or hospitalization attributable to such service plus 180 days. These extension provisions parallel the federal provisions of
I.R.C. Section 7508, as recently amended.
No interest or penalties will be charged during the extension period on taxes due for the tax year. The extension of time to file returns also applies to spouses of personnel serving in combat areas if a joint return is filed. Taxpayers claiming an extension of time to file a return or pay tax under this provision of law should write "COMBAT ZONE" on the income tax envelope and on the top of the income tax return that they submit to the Department of Revenue. If filing electronically, taxpayers should write "COMBAT ZONE" next to their name, or if necessary, on one of the address lines on the form, along with the date of deployment.
The due date for filing Massachusetts income tax returns and for paying tax is the same as the federal date and is calculated as follows:
- The starting date is the date of departure from the combat area (or, if applicable, the date of termination of combatant activities in the combat area as designated under section 112 of the Code); plus
- At least 180 days after the starting date as stated in 1. above, plus a period of up to 105 additional days, with such additional period representing the number of days remaining in the tax filing period of January 1 through April 15, calculated as of the time the taxpayer entered the combat area during the filing season; plus
- The period of qualified hospitalization, if any. Any period of continuous hospitalization as a result of injuries while serving in the Persian Gulf area, including any period of hospitalization outside the United States; and any period for up to five years of hospitalization within the United States (except this provision does not apply to spouses); plus
- The period of time in a missing status, if any. Any period during which an individual serving in the Persian Gulf area is missing in action or a prisoner of war, within the meaning of section 6013(f)(3) of the Code.
Example 1. Taxpayer entered the Persian Gulf area on February 1, 2014, and served there through May 28, 2014, when she returned to the United States. She has 254 days after her date of departure from the Persian Gulf area to file her 2013 income tax return and to pay her taxes. The 254 days are computed as follows: 180 days from the date the taxpayer left the Persian Gulf area plus an additional 74 days, which represent the number of days that were left in the tax filing period ending April 15, 2014 from the date the taxpayer entered the Persian Gulf area during the filing season. The taxpayer's 2013 return is due by February 6, 2015.