Massachusetts Personal Tax Extension | Form M-4868 Massachusetts Income Tax Extension

Massachusetts Personal Tax Extension Guide

Massachusetts's Automatic Extension

Massachusetts provides an automatic six-month extension for filing personal income tax returns. No form or application is required. Taxpayers who cannot file by April 15, 2026, are automatically extended until October 15, 2026—provided they meet the state's 80% payment requirement.

The 80% Payment Requirement—Extension Can Be Voided

Massachusetts requires that at least 80% of total tax liability be paid by April 15, 2026. If you fail to pay 80% by the original due date, your extension is automatically voided, and penalties and interest apply from the original due date—as if no extension was granted. Accurate estimation and timely payment are critical.

How to Make Extension Payments

• Online: Visit mass.gov/how-to/pay-your-personal-income-tax for all payment options.
• Mail: Use Form M-4868 and mail with payment to Massachusetts Department of Revenue, P.O. Box 7062, Boston, MA 02204.

Late Filing and Payment Penalties

Both the failure-to-file and failure-to-pay penalties are 1% of unpaid tax per month, each capped at 25%. Interest also accrues on any tax not paid by April 15. If your extension is voided, both penalties and interest run from the original due date.

Best Practices

• Pay at least 80% of your Massachusetts tax liability by April 15, 2026—your extension is voided if you don't.
• Use mass.gov for online payments for a fast, secure experience.
• No form is needed to request the extension—just ensure timely payment.
• File your completed Massachusetts return by October 15, 2026.

Final Thoughts

Massachusetts's automatic extension requires no paperwork, but the 80% payment threshold is non-negotiable—failing it voids the extension entirely. Pay at least 80% of your liability by April 15 and file your return by October 15, 2026.