In light of COVID-19, Massachusetts enacted Bill H. 4598, “An Act to Address Challenges Faced by Municipalities and State Authorities Resulting From COVID-19.” Pursuant to the legislation, the deadline for Massachusetts personal income tax return filing and payment has been extended from April 15, 2020 to July 15, 2020.
In response to this legislation, the Massachusetts Department of Revenue issued Technical Information Release 20-4: Tax Filing and Payment Relief for Personal Income and Corporate Excise Taxpayers Affected by COVID-19.
Technical Information Release 20-4
- The deadline for Massachusetts personal income tax return filing and payment has been extended from April 15, 2020 to July 15, 2020.
- The July 15, 2020 due date applies to personal income tax, estate and trust income tax, and income tax due with a partnership composite return with an April 15, 2020 due date.
- So long as the amount due for a valid personal income tax extension is paid by July 15, 2020, there will be an automatic extension to October 15, 2020 to file personal income tax returns.
- The July 15, 2020 due date also applies to an April 2020 tax installment owed by a personal income taxpayer with respect to deemed repatriated income.
- Taxpayers that previously filed their 2019 returns but have not yet made the associated payments have until July 15, 2020 to make such payments.
- The first and second installment of estimated tax, due April 15, 2020 and June 15, 2020, respectively, will now be due July 15, 2020.
- The extension to July 15, 2020 does not extend to corporate excise filings and payments. However, late-file and late-pay penalties will be waived for corporate excise returns and payments due on April 15, 2020, if such returns and payments are filed and made by July 15, 2020. This applies to financial institution and insurance premiums excise.
- The waiver of penalties applies to corporate excise returns and payments with an original due date of April 15, 2020. This includes filings and payments by certain S corporations and non-profits that have tax returns and payments due April 15, 2020.
- Any eligible taxpayer who files and pays by July 15, 2020 and is assessed late-file or late-pay penalties, interest in the case of personal income taxpayers, or other charges inconsistent with Technical Information Release 20-4, should file a dispute to request an abatement of such charges.
In addition to the relief described above, DOR has announced the following filing and payment extensions and penalty relief:
- Filing and payment due dates for sales and use taxes have been changed for some vendors: Sales Tax Emergency Regulation Amendment
- Filing and payment due dates for room occupancy excise have been changed for some operators: Room and Occupancy Excise Emergency Regulation Amendment
- Late-file and late-pay penalties will be waived for meals vendors, operators, and intermediaries that do not qualify for the relief given in the room and occupancy excise emergency regulation amendment: Technical Information Release 20-2