When you pay more taxes (i.e., withholding taxes or estimated taxes) than the amount of taxes determined to be due an overpayment may be generated on your account.

Repair or Replacement of Failed Cesspool or Septic System Credit (Title V) Life Sciences Company Credit - Alternative Refundable Amount Income Tax Paid to Another Jurisdiction Credit Repayment of supplemental unemployment benefitsĬertified Housing Development Tax Credit (CHDC)Įconomic Development Incentive Program Credit (EDIPC)ġ0 years after (or 5 years after, depending on circumstances)įilm Incentive Tax Credit (Payroll and production expense credits not used) Out-of-state employee contributory government pension Incapacitated firefighter or police officer income exclusion Submitting an Abatement or Amended ReturnĬertain Business Expenses of National Guard and Reserve MembersĬertain Business Expenses of Qualified Performing ArtistĬertain Business Expenses of State and Local (Free-Basis) Government Officials.Meals or Lodging Furnished for the Convenience of the Employer.Child or Dependent Care Assistance Programs.Reporting claims on your original tax return.Life Insurance Policies/Premiums/Benefits.Compensation for active service in a combat zone by members of the U.S.This extension covers filing tax returns, paying tax (including estimated tax), and filing tax extension forms with us.Ĭompensation, Injury, and Sickness Benefits The due date and payment date for returns and payments is extended for a specified period of time announced by the IRS unless we publicly announce otherwise. Taxpayers affected by presidentially declared disasters in the United States automatically get an extension for filing returns and submitting tax payments. If you need to pay $5,000 or more to qualify for an extension, you are required pay electronically. If you are required to file Form M-4768 electronically, register on MassTaxConnect to file your extension. If an extension payment is required to reach the 80% threshold, you can pay electronically. You can file your return anytime during the extension period. An extension to file a return doesn't extend the due date for paying any tax due.Įstates seeking an extension of time to file and pay the estate tax must still request approval from DOR by filing Form M-4768. Once the extension is granted, the 6-month extension starts at the filing due date of the original return. You automatically get a 6-month extension to file your Massachusetts income tax return as long as you've paid at least 80% of the total amount of tax due on or before the due date, and you're filing:

Income tax brackets 2022