When Can You File Massachusetts State Taxes?

Filing state taxes in Massachusetts is an annual obligation for residents and certain nonresidents with income from the state. Knowing the deadlines helps taxpayers avoid penalties, claim refunds on time, and stay compliant. Massachusetts follows specific timelines for standard filings, electronic submissions, extensions, and amended returns.

Standard Filing Period

Massachusetts state tax returns follow the federal deadline. For the 2024 tax year, returns are due on April 15, 2025. If this falls on a weekend or holiday, the deadline shifts to the next business day. This applies to full-year and part-year residents with Massachusetts income.

Self-employed individuals, landlords, and those with non-wage income must make estimated tax payments quarterly—on April 15, June 15, September 15, and January 15 of the following year. Missing these deadlines can result in penalties, calculated using an interest rate based on the federal short-term rate plus four percentage points. Taxpayers owing more than $400 in state taxes must make estimated payments throughout the year to avoid underpayment penalties.

E-Filing Availability

Massachusetts taxpayers can file electronically through MassTaxConnect or approved third-party tax software. E-filing typically opens in late January, aligning with the IRS start date for federal returns. This allows taxpayers to submit both returns at once, speeding up processing and refunds.

Electronic returns are processed in four to six weeks, while paper returns take 10 weeks or more. E-filing reduces errors by checking for mistakes before submission and provides immediate confirmation of receipt. Refunds are issued faster via direct deposit, typically within 10 to 15 business days, while paper check refunds take longer. Taxpayers who owe money can set up electronic payments to ensure timely submission and avoid late fees.

Extension Timeframes

Taxpayers needing more time to file receive an automatic six-month extension, moving the deadline to October 15. No formal request is required, but at least 80% of the total tax liability must be paid by April 15 to qualify. Payments can be made through MassTaxConnect, electronic funds transfer, or by mailing a check with Form M-4868.

An extension applies only to filing, not payment. Unpaid taxes after April 15 accrue interest and penalties. The late payment penalty is 1% per month, up to 25% of the unpaid balance, with interest based on the federal short-term rate plus four percentage points.

Late Filing Implications

Failing to file on time results in penalties and interest charges. The late filing penalty is 1% of the unpaid tax per month, capped at 25% of the total balance. This applies even if an extension was granted but the return was not filed by the extended deadline. Interest accrues separately and compounds daily.

If a taxpayer repeatedly fails to file, the Massachusetts Department of Revenue (DOR) may issue a Notice of Assessment, estimating tax liability based on available income data. These estimates often result in higher tax bills, as they do not account for deductions or credits. If the balance remains unpaid, the DOR can impose tax liens, garnish wages, or seize assets under Massachusetts General Laws Chapter 62C, Section 47.

Amended Return Windows

Taxpayers can correct mistakes by filing an amended return within three years of the original filing deadline or two years from the date the tax was paid, whichever is later.

To amend a return, taxpayers must submit Form ABT (Application for Abatement) through MassTaxConnect or by mail. If the amendment increases tax liability, interest accrues from the original due date. Refund requests can take up to six months to process, especially if additional documentation is required. Taxpayers selected for audit should retain records supporting their changes.