
Military personnel serving in a combat zone (or are hospitalized due to serving) on the due date automatically get an extension to file income tax returns and to pay taxes due. The extension period begins after you: All other individual taxpayers must pay electronically with MassTaxConnect or use: Individual taxpayers making an extension payment of $5,000 or more must make the payment electronically with MassTaxConnect or commercial software. Filing an extension with the IRS does not count as filing an extension for Massachusetts.For a fiduciary extension to be valid, at least 80% of the tax liability still must be paid on or before April 18, 2023. In order for an income extension to be valid, at least 80% of the tax liability must be paid on or before April 18, 2023 through payments, withholding, and credits.Anyone that misses the deadline to file should make payment of any tax due via a "return" payment on MassTaxConnect.Electronic extensions can be filed on MassTaxConnect or with commercial software.Extensions with payments of $5,000 or more are mandated to be made electronically.There are no zero extensions, a payment must be made in order to file an extension.If a return does not have a tax due and is not filed by the due date, this return will be granted an automatic extension until October 16, 2023.

An extension is an extension of time to file not to pay, any amount due will incur interest even if a valid extension is on file.Fiduciary extensions still must be filed on or before April 18, 2023 and will not be accepted after midnight on that date. Personal income tax extensions must be filed on or before April 18, 2023 and will not be accepted after midnight on that date.
