State of Massachusetts Business Income Tax Extensions

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General Instructions

Massachusetts corporate tax returns are due by the 15th day of the 3rd month following the end of the tax year (March 15 for calendar year taxpayers). If you cannot file on time, you can request a state tax extension. A Massachusetts tax extension will give you 6 extra months to file, moving the deadline to September 15 (for calendar year filers).

To apply for a Massachusetts business extension, use Form 355-7004 (Application for Corporate Extension). Make sure to submit Form 355-7004 by the original deadline of your return (March 15).

A tax extension does not give you more time to pay. You are required to make a payment for your reasonably estimated Massachusetts tax by the original due date (March 15). In order to obtain a valid Massachusetts extension, you must pay at least 50% of your total state tax liability OR the predetermined minimum tax ($456), whichever amount is greater.

You can include your state extension payment with Form 355-7004 when it’s mailed. Or you can pay electronically via MassTaxConnect

NOTE: In certain cases, there is no need to submit a tax extension application at all. The Massachusetts Commissioner of Revenue will grant an automatic 6-month tax extension as long as you meet both of the following requirements:

• You owe zero tax with your Massachusetts return (or are due a tax refund); and

• You’ve paid 100% of your Massachusetts tax liability for that year (through withholding, estimated payments, or credits) by the original deadline of your return

For more information, please visit the Massachusetts Department of Revenue website:

Massachusetts State Income Tax Extension Forms

Form 355-7004 (Massachusetts Corporate Extension Payment Voucher)


Mail to the following address:

Massachusetts Department of Revenue

P.O. Box 7025

Boston, MA  02204