

Coronavirus (COVID-19) Update:

The Commissioner’s authority under G.L. c. 62C, § 87 to delay due dates does not extend to corporate excise filings and payments. However, the Commissioner will waive late-file and late-pay penalties for corporate excise (including financial institution and insurance premiums excise) returns and payments due on April 15, 2020, when those returns and payments are filed and made by July 15, 2020. By law, interest will still accrue on any amounts not paid by April 15, 2020. The waiver of penalties applies to corporate excise returns and payments with an original due date of April 15, 2020, including those of certain S corporations and non-profits that file on a fiscal-year basis and have tax returns and payments due April 15, 2020. Please visit TIR 20-4 for more information.

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 16, 2020

Form 355S (S Corporation)

File a 2019 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, 2020

Form 355 (C Corporation)

File a 2019 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 2019 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 2019 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 2019 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 2019 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, 2020

File a 2019 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 16.

Form 355: Due on or before October 15, 2020

File a 2019 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 355 SC: Due on or before October 15, 2020

File a 2019 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 16, 2020

File a 2019 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, 2020

File a 2019 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)

Scroll left Scroll right First installment Due on or before March 16, 2020 Second installment Due on or before June 15, 2020 Third installment Due on or before September 15, 2020 Fourth installment Due on or before December 15, 2020

Form UBI-ES (Estimated)

Scroll left Scroll right First installment Due on or before March 16, 2020 Second installment Due on or before June 15, 2020 Third installment Due on or before September 15, 2020 Fourth installment Due on or before December 15, 2020

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