Massachusetts Business Tax Extension LLC / Partnership – S Corporation – C Corporation – Fiduciary
Connect with a U.S.-based CPA or Enrolled Agent to prepare and file your Massachusetts business return. Upfront pricing, secure document upload, no surprises.
Connect with a TaxPro →Massachusetts Business Tax Extension – LLC / Partnership
Form 3-ES | Massachusetts Partnership Extension Payment • LLC / PartnershipMassachusetts LLC & Partnership Tax Extension
Massachusetts LLCs and partnerships file pass-through entity returns with the Massachusetts Department of Revenue. Massachusetts grants an automatic 6-month extension–no application form required–moving the LLC and partnership filing deadline from April 15, 2026 to October 15, 2026. The extension applies to filing only–all Massachusetts tax due must be paid by the original deadline.
How the Extension Works
Massachusetts automatically extends the LLC and partnership return to October 15, 2026–no form must be filed with the state to receive the extension. Pay any Massachusetts pass-through entity tax by April 15, 2026 using MassTaxConnect or mail payment to: Massachusetts Department of Revenue, P.O. Box 7001, Boston, MA 02204-7001. Note: Massachusetts also has a pass-through entity exclusion (PTEE) election which may affect entity-level tax due.
Best Practices
- No state extension application is needed–Massachusetts automatically grants the 6-month filing extension to October 15, 2026.
- Pay all Massachusetts pass-through entity tax and PTEE obligations by April 15, 2026 through MassTaxConnect.
- Confirm PTEE election status and entity-level payment obligations before April 15, 2026.
- File the completed Massachusetts LLC or partnership return by October 15, 2026.
Working with a Tax Professional
LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Massachusetts return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Massachusetts return by October 15, 2026
How to Pay
Massachusetts requires online payment for tax amounts of Corporations must pay the greater of 50% of total tax or the minimum corporate excise by original deadline. or more. Submit electronically via the Massachusetts Online Tax Extension Payment portal. For amounts under Corporations must pay the greater of 50% of total tax or the minimum corporate excise by original deadline., complete Form 3-ES | Massachusetts Partnership Extension Payment and mail with your payment.
Massachusetts Online Payment Portal
Submit electronically through the Massachusetts Online Tax Extension Payment system. Required for all payments Corporations must pay the greater of 50% of total tax or the minimum corporate excise by original deadline. and above.
Form 3-ES | Massachusetts Partnership Extension Payment by Check
Download Form 3-ES | Massachusetts Partnership Extension Payment and mail with your check or money order. Include your EIN and tax year on the check.
P.O. Box 7025
Boston, MA 02204
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 1% per month up to 25% of unpaid tax. |
| Failure to Pay | 1% per month up to 25% of unpaid tax. |
LLC / Partnership Quick Reference
| State Abbreviation | MA |
| Entity Type | LLC / Partnership |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | Form 3-ES | Massachusetts Partnership Extension Payment |
| Online Payment | Massachusetts Online Tax Extension Payment |
| State Agency | Massachusetts Department of Revenue |
| Failure to File Penalty | 1% per month up to 25% of unpaid tax. |
| Failure to Pay Penalty | 1% per month up to 25% of unpaid tax. |
Massachusetts Business Tax Extension – S Corporation
Form 3-ES | Massachusetts Partnership Extension Payment • S CorporationMassachusetts S Corporation Tax Extension
Massachusetts S corporations file with the Massachusetts Department of Revenue and receive an automatic 6-month extension for filing–no separate state form required. The deadline shifts from April 15, 2026 to October 15, 2026. Tax due, however, must be paid by the original April 15 deadline.
How the Extension Works
Massachusetts automatically extends the S corporation return to October 15, 2026–no action is needed to obtain the extension. Pay any Massachusetts S corporation excise tax by April 15, 2026 using MassTaxConnect or mail payment to: Massachusetts Department of Revenue, P.O. Box 7001, Boston, MA 02204-7001. Note: Massachusetts S corporations are subject to an excise tax based on the greater of net income or a minimum measure.
Best Practices
- No form is needed to obtain the Massachusetts extension–it applies automatically, moving your deadline to October 15, 2026.
- Pay Massachusetts S corporation excise tax by April 15, 2026 via MassTaxConnect.
- Review both the excise tax measure and PTEE election status to ensure all Massachusetts liabilities are paid by April 15.
- File the completed Massachusetts S corporation return by October 15, 2026.
Working with a Tax Professional
S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Massachusetts return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Massachusetts return by October 15, 2026
How to Pay
Massachusetts requires online payment for tax amounts of Corporations must pay the greater of 50% of total tax or the minimum corporate excise by original deadline. or more. Submit electronically via the Massachusetts Online Tax Extension Payment portal. For amounts under Corporations must pay the greater of 50% of total tax or the minimum corporate excise by original deadline., complete Form 3-ES | Massachusetts Partnership Extension Payment and mail with your payment.
Massachusetts Online Payment Portal
Submit electronically through the Massachusetts Online Tax Extension Payment system. Required for all payments Corporations must pay the greater of 50% of total tax or the minimum corporate excise by original deadline. and above.
Form 3-ES | Massachusetts Partnership Extension Payment by Check
Download Form 3-ES | Massachusetts Partnership Extension Payment and mail with your check or money order. Include your EIN and tax year on the check.
P.O. Box 7025
Boston, MA 02204
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 1% per month up to 25% of unpaid tax. |
| Failure to Pay | 1% per month up to 25% of unpaid tax. |
S Corporation Quick Reference
| State Abbreviation | MA |
| Entity Type | S Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | Form 3-ES | Massachusetts Partnership Extension Payment |
| Online Payment | Massachusetts Online Tax Extension Payment |
| State Agency | Massachusetts Department of Revenue |
| Failure to File Penalty | 1% per month up to 25% of unpaid tax. |
| Failure to Pay Penalty | 1% per month up to 25% of unpaid tax. |
Massachusetts Business Tax Extension – C Corporation
Form 355-7004 | Massachusetts Corporation Extension • C CorporationMassachusetts C Corporation Tax Extension
Massachusetts C corporations file with the Massachusetts Department of Revenue and receive an automatic 6-month extension for filing–no separate state extension form is needed. The C corporation filing deadline moves from April 15, 2026 to October 15, 2026. Tax payment is still due by the original April 15 deadline.
How the Extension Works
No action is needed to receive Massachusetts’s automatic 6-month extension for C corporations. Pay any Massachusetts corporate excise tax by April 15, 2026 using MassTaxConnect or mail payment to: Massachusetts Department of Revenue, P.O. Box 7001, Boston, MA 02204-7001. File the completed Massachusetts C corporation return by October 15, 2026.
Best Practices
- No extension form is required–Massachusetts automatically extends the C corporation deadline to October 15, 2026.
- Pay Massachusetts corporate excise tax by April 15, 2026 via MassTaxConnect or by mail.
- Calculate both components of the corporate excise tax to ensure the correct April 15 payment amount.
- File the completed Massachusetts C corporation return by October 15, 2026.
Working with a Tax Professional
C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Massachusetts return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Massachusetts return by October 15, 2026
How to Pay
Massachusetts requires online payment for tax amounts of Corporations must pay the greater of 50% of total tax or the minimum corporate excise by original deadline. or more. Submit electronically via the Massachusetts Online Tax Extension Payment portal. For amounts under Corporations must pay the greater of 50% of total tax or the minimum corporate excise by original deadline., complete Form 355-7004 | Massachusetts Corporation Extension and mail with your payment.
Massachusetts Online Payment Portal
Submit electronically through the Massachusetts Online Tax Extension Payment system. Required for all payments Corporations must pay the greater of 50% of total tax or the minimum corporate excise by original deadline. and above.
Form 355-7004 | Massachusetts Corporation Extension by Check
Download Form 355-7004 | Massachusetts Corporation Extension and mail with your check or money order. Include your EIN and tax year on the check.
P.O. Box 7025
Boston, MA 02204
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 1% per month up to 25% of unpaid tax. |
| Failure to Pay | 1% per month up to 25% of unpaid tax. |
C Corporation Quick Reference
| State Abbreviation | MA |
| Entity Type | C Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | Form 355-7004 | Massachusetts Corporation Extension |
| Online Payment | Massachusetts Online Tax Extension Payment |
| State Agency | Massachusetts Department of Revenue |
| Failure to File Penalty | 1% per month up to 25% of unpaid tax. |
| Failure to Pay Penalty | 1% per month up to 25% of unpaid tax. |
Massachusetts Business Tax Extension – Fiduciary
Form 2 | Massachusetts Fiduciary Income Tax Extension • FiduciaryMassachusetts Fiduciary Tax Extension
Massachusetts fiduciary returns (trusts and estates) are filed with the Massachusetts Department of Revenue. Massachusetts automatically grants a 6-month filing extension–moving the fiduciary deadline from April 15, 2026 to October 15, 2026–without requiring any application. All tax due must still be paid by April 15, 2026.
How the Extension Works
No action is required to receive Massachusetts’s automatic fiduciary filing extension. Pay any Massachusetts fiduciary income tax by April 15, 2026 using MassTaxConnect or mail payment to: Massachusetts Department of Revenue, P.O. Box 7001, Boston, MA 02204-7001. Complete and file the Massachusetts fiduciary return by October 15, 2026.
Best Practices
- No extension form is needed–Massachusetts automatically extends the fiduciary filing deadline to October 15, 2026.
- Pay Massachusetts fiduciary income tax by April 15, 2026 through MassTaxConnect or by mail.
- Confirm withhelding obligations for nonresident beneficiaries with Massachusetts-source income.
- File the completed Massachusetts fiduciary return by October 15, 2026.
Working with a Tax Professional
Fiduciary returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Massachusetts return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Massachusetts return by October 15, 2026
How to Pay
Massachusetts requires online payment for tax amounts of Corporations must pay the greater of 50% of total tax or the minimum corporate excise by original deadline. or more. Submit electronically via the Massachusetts Online Tax Extension Payment portal. For amounts under Corporations must pay the greater of 50% of total tax or the minimum corporate excise by original deadline., complete Form 2 | Massachusetts Fiduciary Income Tax Extension and mail with your payment.
Massachusetts Online Payment Portal
Submit electronically through the Massachusetts Online Tax Extension Payment system. Required for all payments Corporations must pay the greater of 50% of total tax or the minimum corporate excise by original deadline. and above.
Form 2 | Massachusetts Fiduciary Income Tax Extension by Check
Download Form 2 | Massachusetts Fiduciary Income Tax Extension and mail with your check or money order. Include your EIN and tax year on the check.
P.O. Box 7025
Boston, MA 02204
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 1% per month up to 25% of unpaid tax. |
| Failure to Pay | 1% per month up to 25% of unpaid tax. |
Fiduciary Quick Reference
| State Abbreviation | MA |
| Entity Type | Fiduciary |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | Form 2 | Massachusetts Fiduciary Income Tax Extension |
| Online Payment | Massachusetts Online Tax Extension Payment |
| State Agency | Massachusetts Department of Revenue |
| Failure to File Penalty | 1% per month up to 25% of unpaid tax. |
| Failure to Pay Penalty | 1% per month up to 25% of unpaid tax. |
Extended? Your Massachusetts Business Return Deadline Is Coming Up.
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