Massachusetts

General Instructions

The Massachusetts Department of Revenue requires that you file for an extension whether you owe additional Massachusetts taxes or not. A Massachusetts extension can be obtained by filing Form M-4868. An extension request may also be made by telephone or on the Massachusetts Department of Revenue's web site. If a payment of $5,000 or more accompanies the extension, or if you do not owe any additional taxes, the state requires you to file an extension by telephone or on their web site. If the extension is timely filed and includes any required payment amount, Massachusetts automatically grants a six month extension until October 15, 2008 to file your 2007 tax return.

To avoid penalties and interest, the balance due on a Massachusetts return must be paid by April 15, 2008. Filing for an extension does not extend the time to pay your taxes. Any portion of tax not paid by the original due date of the return are subject to a late payment penalty and interest. In addition, the extension will be considered void if 80% of the total tax liability is not paid by the original due date of the return. Massachusetts assesses a late filing penalty on returns not filed by the due date.

Penalty and Interest Charges on Tax Owed:

• Interest will be charged on unpaid balances from April 15, 2008 until the date of payment, regardless of an approved extension request. Interest will be compounded daily based on the federal rate plus one percentage point or 9%.
• An additional Penalty for Late Payment of 0.5% per month (or fraction thereof) of the tax due, up to a maximum of 25% is assessed on any portion of the tax not paid by the original due date of the return.
• Returns not filed by the due date are subject to a Penalty for Failure to File of 1% per month (or fraction thereof) of the tax due up to a maximum of 25%.
• If payment of at least 80% of the total tax liability is not paid by the original due date of the return, an extension will be considered void and the return is subject to interest and penalties from the original due date.

If You Owe...

If you owe Massachusetts income taxes you may request an extension for additional time to file and pay your estimated balance due in the following ways:

Pay with check or money order:

1. Prepare Form M-4868 (click here to download PDF)
   Note: MA, no longer requires you to file an extension if you have paid 100% of tax through withholding, timely estimates or credits. If line 7 is "0" and 100% of the tax due for 2007 has been paid through: withholding; timely estimated payments of tax; credits from your 2007 return; or a refund from the prior tax year applied to the current year's tax liability, you are no longer required to file Form M-4868.
2. Enclose a check or money order in the amount of the estimated tax due.
3. Write your Social Security Number on the lower left corner of your check or money order.
4. Mail to:
   Massachusetts Department of Revenue
   PO Box 7070
   Boston MA 02204
5. If a payment of $5,000 or more accompanies the extension request, you may not file an extension by mail, you must file your extension by telephone or on the Massachusetts Department of Revenue's web site and you must pay your estimated tax using electronic funds withdrawal.

Pay by Direct Debit:

Massachusetts allows you to file for an extension and pay your personal income taxes using direct debit (electronic funds withdrawal) using the telephone or via the Massachusetts Department of Revenue's web site.

You may use either of these systems if you agree to make your extension payment by automatic withdrawal from your bank account and schedule the transaction to occur on or before April 15, 2008. You will automatically be granted an extension of time to file your 2007 tax return until October 15, 2008 and will not need to mail any forms to the Massachusetts Department of Revenue.

On the Web:

You may file your extension online at the Massachusetts Department of Revenue web site. If filing your extension on their web site, you are required to pay your estimated balance due using electronic funds withdrawal. If an estimated tax of $5,000 is due with the extension, you must file your extension by telephone or via the Massachusetts Department of Revenue's web site. You will automatically be granted an extension of time to file your 2007 tax return until October 15, 2008 and will not need to mail any forms to the Massachusetts Department of Revenue. When using this service, you will be given a confirmation number. Write down and save this confirmation number for your records.

By Telephone:

To use the Massachusetts Department of Revenue telephone system to file Form M-4868, call (617) 660-2222 using a touch-tone phone. If filing your extension by telephone, you are required to pay your estimated balance due using electronic funds withdrawal. If an estimated tax of $5,000 is due with the extension, you must file your extension by telephone or via the Massachusetts Department of Revenue's web site. You will automatically be granted an extension of time to file your 2007 tax return until October 15, 2008 and will not need to mail any forms to the Massachusetts Department of Revenue. When using this service, you will be given a confirmation number. Write down and save this confirmation number for your records.

If You Do Not Owe...

The Massachusetts Department of Revenue requires that you file for an extension even if you do not owe Massachusetts taxes or if you are expecting a refund. If you do not owe any additional taxes, the state requires you to file an extension by telephone or via their web site. You may request an extension for a refund or zero balance due Massachusetts return in the following ways:

On the Web:

You may file your extension online on the Massachusetts Department of Revenue web site. You will automatically be granted an extension of time to file your 2007 tax return until October 15, 2008 and will not need to mail any forms to the Massachusetts Department of Revenue. When using this option, you will be given a confirmation number. Write down and save this confirmation number for your records.

By Telephone:

To use the Massachusetts Department of Revenue telephone system to file Form M-4868, call (617) 660-2222. You will automatically be granted an extension of time to file your 2007 tax return until October 15, 2008 and will not need to mail any forms to the Massachusetts Department of Revenue. When using this option, you will be given a confirmation number. Write down and save this confirmation number for your records.

Download Extension Form(s)

Massachusetts

Extension for tax year 2007

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