Massachusetts I Business Tax Extension I S Corporations

Modified on Wed, 22 Jan at 1:37 PM

State NameMassachusetts
Business Entity TypeS-Corporations
Extension StatusApproved with Federal
Return Due DateMarch 17, 2025
Extended Due DateSeptember 15, 2025
Other Information

* Massachusetts grants your business an automatic 6-month extension provided you have obtained an approved IRS extension.

* The extension is NOT an extension to pay any taxes you may have due. Tax payments are due by the original return due date.

* Businesses operating as a corporation should pay more than 50% of the total amount of tax due or the minimum corporate excise by the original due date for filing the return.

* Businesses operating as an LLC, fiduciary, or partnership should pay more than 80% of the total amount of tax due by the original due date for filing the return.

Online PaymentMassachusetts | Online Tax Extension Payment
Payment Voucher FormForm 355-7004 | Application for Extension of Time to File Massachusetts Domestic or Foreign Business/Manufacturing or Security Corporation
State Payment AgencyMassachusetts Department of Revenue
Mailing Address with Payment

Massachusetts Department of Revenue
P.O. Box 7025
Boston, MA 02204

Failure to File Penalties

1% of the tax required to be shown on the return for each month or part of a month during which the failure continues, up to 25% in the aggregate.

Failure to Pay Penalties

1% of the tax required to be shown on the return for each month or part of a month during which the failure continues, up to 25% in the aggregate.

Was this article helpful?

That’s Great!

Thank you for your feedback

Sorry! We couldn't be helpful

Thank you for your feedback

Let us know how can we improve this article!

Select at least one of the reasons
CAPTCHA verification is required.

Feedback sent

We appreciate your effort and will try to fix the article