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Massachusetts business tax extension

Massachusetts extends Form 355 automatically by 6 months, with no extension request and no federal extension needed. The federal extension is Form 7004, due for calendar-year corporations and for partnerships and S corporations. In general, an extension gives you more time to file, not more time to pay.

Last updated · From Massachusetts's own forms, instructions and laws, cited below

Does Massachusetts accept the federal extension?

Massachusetts extends the return automatically, with no extension request and no federal extension needed.

Massachusetts's rules for each business return, as its own instructions and laws state them:

Corporations

Return
Form 355, Massachusetts Corporation Excise Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
Massachusetts extends the return automatically, with no extension request and no federal extension needed. The extension holds if the greater of 50% of the tax due or the minimum excise is paid by the original due date, through estimated payments or an extension payment. Corporations filing a combined report (Form 355U) get seven months. An IRS extension does not count as a Massachusetts extension.
Extension length
6 months
Extended due date
The 15th day of the 10th month after the tax year ends (October 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: an extension payment on MassTaxConnect, figured on the Form 355-7004 worksheet.

S corporations

Return
Form 355S, Massachusetts S Corporation Return
Due date
The 15th day of the 3rd month after the tax year ends (March 15 for a calendar year)
Extension
Massachusetts extends the return automatically, with no extension request and no federal extension needed. The extension holds only if the greater of 50% of the total tax or the minimum excise is paid by the original due date. An IRS extension does not count as a Massachusetts extension.
Extension length
6 months
Extended due date
The 15th day of the 9th month after the tax year ends (September 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: an extension payment on MassTaxConnect, figured on the Form 355-7004 worksheet.

Partnerships

Return
Form 3, Massachusetts Partnership Return
Due date
The 15th day of the 3rd month after the tax year ends (March 15 for a calendar year)
Extension
Massachusetts extends the return automatically, with no extension request and no federal extension needed.
Extension length
6 months
Extended due date
The 15th day of the 9th month after the tax year ends (September 15 for a calendar year)

Estates and trusts

Return
Form 2, Fiduciary Income Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
Massachusetts extends the return automatically, with no extension request and no federal extension needed. The extension holds when at least 80% of the tax is paid by the original due date. An IRS extension does not count. A return with no tax due gets the extension without a payment.
Extension length
6 months
Extended due date
The 15th day of the 10th month after the tax year ends (October 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: MassTaxConnect, or Form M-8736, Application for Fiduciary Return Extension (payments of $5,000 or more must be electronic).

When a due date in Massachusetts falls on a weekend or legal holiday, it moves to the next business day. Massachusetts's holidays can differ from the federal ones, so a rule not tied to a federal date is given without a computed date. Massachusetts legal holidays include Patriots' Day, the third Monday in April.

When is the federal business extension due?

Corporations, S corporations, partnerships, multi-member LLCs, estates and trusts extend their federal return with Form 7004, filed by the return's original due date. The extension is automatic: no reason is needed and the IRS doesn't approve it. We e-file it for a flat $9.95. These are the 2027 dates for calendar-year 2026 returns:

Federal extension deadlines for calendar-year 2026 returns
ReturnFile the extension byExtended to
Form 1065 Partnerships & multi-member LLCs, Form 70046 months
Form 1120-S S corporations (and LLCs taxed as S corps), Form 70046 months
Form 1120 C corporations (and LLCs taxed as C corps), Form 70046 months
Form 1041 Estates & trusts, Form 70045½ months
Form 990, 990-EZ, 990-PF Tax-exempt organizations & private foundations, Form 8868May 15, 2027 is a Saturday6 months

Federal dates follow the IRS rule: a deadline on a weekend or legal holiday moves to the next business day. A fiscal-year business counts from its own year-end; see the fiscal-year deadline guide.

Tax-exempt organizations extend the 990 series with Form 8868, not Form 7004. Each return needs its own extension, so extending a business return does not extend its owners' personal returns.

Does an extension give more time to pay?

No. A federal extension moves the filing deadline only: tax owed is due by the original due date, and the IRS charges interest and the late-payment penalty on anything paid after it. Massachusetts's instructions say the same for the returns above that show a Payment line. More in does an extension give you more time to pay?

Where are Massachusetts's forms and instructions?

On the Massachusetts Department of Revenue website, which has the current forms, instructions and online services. The rules on this page are summarized from the sources below. We e-file the federal extension; the Massachusetts return and any Massachusetts extension request go to the state.

Massachusetts extension FAQ

Does Massachusetts accept the federal business tax extension?

Massachusetts extends the return automatically, with no extension request and no federal extension needed. The extension is 6 months. The extension holds if the greater of 50% of the tax due or the minimum excise is paid by the original due date, through estimated payments or an extension payment. Corporations filing a combined report (Form 355U) get seven months. An IRS extension does not count as a Massachusetts extension.

When is the Massachusetts Form 355 due?

The 15th day of the 4th month after the tax year ends (April 15 for a calendar year).

Does a Massachusetts extension give more time to pay?

No. The tax is due by the original due date, even with an extension. To pay with the extension: an extension payment on MassTaxConnect, figured on the Form 355-7004 worksheet.

Does a Massachusetts business still need a federal extension?

Yes, to get more time for its federal return: Form 7004, filed by April 15, 2027 for a calendar-year corporation or March 15, 2027 for a partnership or S corporation. Massachusetts's own extension is automatic.

Sources

Filing a federal business extension this season?

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