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Massachusetts Extends 4/15 Tax Deadlines to 7/15

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Insights  <  Massachusetts Extends 4/15 Tax Deadlines to 7/15

On April 3, 2020 the Massachusetts Department of Revenue (DOR) released TIR 2020-4 which extends the April 15, 2020 deadline to July 15, 2020 for:

  • Personal income tax,
  • Estate and trust income tax,
  • Partnership composite returns,
  • Personal income with respect to deemed repatriated income, and
  • Extends the due date Q1 and Q2 estimated payments to July 15, 2020.

Corporate Returns and Payments

TIR 2020-4 does not extend the April 15 deadline for C-corps. However, the DOR is waiving late-file and late-payment penalties (although interests will still accrue).

Extensions

Individuals

Pursuant to guidance, the 2019 return and payment due date for personal income taxpayers is now July 15, 2020. As long as the amount required to be paid for a valid personal income tax extension is paid by July 15, 2020, such taxpayers will be eligible for an automatic extension of time to file. The duration of the automatic extension will be based on the original due date of the return, April 15, 2020, and not the modified.

Corporations

Corporate excise taxpayers with an April 15, 2020 return due date that seek an automatic six- or seven-month extension, as applicable, must still pay the amount required for such extension by April 15, 2020.

COVID-19 Business Resources

Disclaimer: Any written tax content, comments, or advice contained in this article is limited to the matters specifically set forth herein. Such content, comments, or advice may be based on tax statutes, regulations, and administrative and judicial interpretations thereof and we have no obligation to update any content, comments or advice for retroactive or prospective changes to such authorities. This communication is not intended to address the potential application of penalties and interest, for which the taxpayer is responsible, that may be imposed for non-compliance with tax law.

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