Massachusetts Massachusetts Estate Tax Extension Application

Massachusetts Estate Tax Extension Application
form m-4768 instr with coupon
Massachusetts Department of Revenue

Form M-4768
Massachusetts Estate Tax Extension of Time
Worksheet and Payment Voucher
Worksheet for Tax Due
1 Estimated amount of Massachusetts estate tax due . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 Advance and/or estimated payments made, if any (attach Form M-4422). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3 Prior extension of time payments, if any (attach copy of Form M-4768) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Amount due. Subtract the total of line 2 and line 3 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
The full amount of tax due reported on line 4 must be paid by or before the original return due date. If there is no tax due on line 4; no further action is needed
for the automatic extension of time. Do not send in the M-4768 request and payment voucher if there is no tax due on line 4. If there is a tax due on line 4,
pay online at mass.gov/masstaxconnect or use the M-4768 payment voucher. If at least 80% of the tax finally determined to be due is not paid on or before
the original due date, the extension of time is null and void, and interest and penalties for a late return and any late payments will be assessed from the original
due date of the return. The automatic extension of time to file only extends the due date for the filing of the estate tax return when the payment requirements
are met. An estate may also request an extension of time to pay the amount due and/or any additional extension of time to file by submitting any request(s)
in writing. (see below).

General Information

of the decedent. Filers meeting the payment requirements will be given
an automatic six-month extension of time to file the return. See TIR 16-10.

Who May File a Form M-4768
The Form M-4768 may be filed by the person who is authorized to file
the estate tax return. An estate tax return may be filed by a personal representative, or if there is no personal representative appointed, qualified
and acting within the Commonwealth, then by any person in actual or constructive possession of any property of the decedent (“the Filer”). The
Filer may establish an account on MassTaxConnect and make payments
and/or submit a request to extend the time to pay and/or file. Alternatively,
the Form M-4768 request and payment voucher may be used to make
payments or request an extension of time to pay and/or file.

Automatic Extension of Time to File for Filers of
Estate Tax Returns
The filing due date extension process is automated so that all filers are
given an automatic extension of time to file the estate tax return if certain
payment requirements are met. Filers must have paid at least 80% of the
tax finally determined to be due within nine months after the date of death

Note: The automatic extension is only a six-month extension of time to
file the return when Filers meet the payment requirements. Failure to
meet the 80% payment requirements will result in the imposition of interest and penalties calculated from the original due date of the return.

Requests for Extensions of Time to Pay for Filers
of Estate Tax Returns
Filers may also seek a six-month extension of time to pay the amount
due on line 4 by submitting a written request online or by mail on or before the original due date of the return. The extension of time to pay may
be requested even if the estate tax return is timely filed. An extension of
time to pay is granted only for undue hardship.
To align with the automatic extension of time to file, the initial request for
an extension of time to pay will also be treated as a request for an extension of time to file. At the end of the initial six-month period an estate
must submit a request for an extension of time to pay for each additional

DETACH HERE

Form M-4768 Massachusetts Estate Tax Extension of Time
Request & Payment Voucher
Date of death (mm/dd/yyyy)

Tax type

Voucher type

ID type

Vendor code

048

18

005

0001

Name of decedent

Decedent’s Social Security number

Name of personal representative

Type of extension request being applied for
a.

Time to file due to reasonable cause b.

Time to pay due to undue hardship

Mailing address
City/Town

State

Zip

Amount enclosed
$

Sign here. Under penalties of perjury, I declare that to the best of my knowledge and belief any request on this form is true, correct and complete.
Signature of personal representative
Signature of paid preparer
Date
Employer Identification number of paid preparer

Social Security number or PTIN of paid preparer

Pay online at mass.gov/masstaxconnect. Or, return this voucher with check or money order payable to: Commonwealth of Massachusetts.
Mail to: Massachusetts Department of Revenue, PO Box 7023, Boston, MA 02204.

FORM M-4768, PAGE 2
six-month period on or before the extended due date. Any additional request(s) for an extension of time to file must be requested separately (see
next section). An extension of time to pay may be granted for up to three
years from the original due date of the return. The Department will notify
the estate of the status of their request(s).

Will Interest and Penalties Be Due?

Filers may request an extension of time to pay online at mass.gov/mass
taxconnect. Filers may also mail the Form M-4768 request and payment
voucher and check box b for extension of time to pay due to undue
hardship.

An automatic extension of time to file is granted only if 80% of the tax
ultimately due is paid by the original due date of the return. Any tax not
paid within the extended period is subject to a penalty of 1% per month,
up to a maximum of 25%. Any return not filed within the extended period
is also subject to a similar penalty. If the automatic extension of time to
file is invalidated for failure to meet the 80% payment requirement then
interest and penalties for both a late return and late payment will be
assessed from the original due date of the return.

Note: An extension of time to pay does not alter the original due date of
the payment; it suspends the imposition of the late pay penalty, but not
interest.

Additional Requests for Extensions of Time to
File for Filers of Estate Tax Returns
As detailed above, Filers will receive an automatic six-month extension
of time to file where certain payment requirements are met. Additionally,
an initial request for a six-month extension of time to pay will likewise be
treated as a request for a six-month extension of time to file. Filers may
also seek additional extensions of time to file the estate tax return by
submitting a written request online or by mail on or before the extended
due date of the return. Any additional request(s) for an extension of time
to pay must be requested separately (see previous section). An extension of time to file is granted only for reasonable cause. The Department
will notify the estate of the status of their request(s).
Filers may request an extension of time to file online at mass.gov/
masstaxconnect. Filers may also mail the Form M-4768 request and payment voucher and check box a for extension of time to file due to reasonable cause.
Note: An extension of time to file does not alter the due date of the payment; it suspends the imposition of the late file penalty, but not interest.
Late pay penalty may be suspended only if the Filer requests an extension of time to pay.

When Should the Payment with Form M-4768 Be
Submitted?
The full amount of tax due for the estate tax return must generally be paid
within nine months after the date of the decedent's death. This is the due
date for the filing and payment of the estate tax return. If the due date is
a Saturday, Sunday, or legal holiday, the due date is the next regular
business day. Filers must have paid at least 80% of the tax finally determined to be due by the due date to be granted an automatic extension
of time to file. Estate tax returns are not required to be filed or paid electronically, but any amount due may be paid online at mass.gov/masstax
connect. If the estate has no tax due or makes the required payment
online, no further action is needed for the automatic extension of time to
file. Do not send in the Form M-4768 request and payment voucher if
there is no tax due. To make the required payment by check or money
order use the Form M-4768 request and payment voucher.
Filers may also request an extension of time to pay and/or an extension
of time to file by submitting a written request online or by checking the
appropriate box or boxes on the Form M-4768 request and payment
voucher and submitting it to the Department on or before the due date of
the return.

An extension of time to file and/or pay an estate tax return does not
extend the original due date for payment of the tax. Even if granted an
extension of time to file and/or pay the tax, interest will be charged on
any tax not paid on or before the original due date.

An estate that requests and is granted an extension of time to pay and/or
an extension of time to file will have an additional six-months, subject to
renewal, to pay the tax due and/or file the return. If the amount due is
not paid by the extended due date, the extension of time will be invalidated, and interest and penalties for a late return and late payment will
be assessed.

How Do Filers Use this Worksheet and Payment
Voucher?
Filers should use this worksheet to calculate the tax due that must be paid
on or before the original due date of the return. The amount paid must
be equal to at least 80% of the tax finally determined to be due to be
granted the automatic extension of time to file. Filers may make an electronic payment online at mass.gov/masstaxconnect. To make a payment
by check or money order complete the M-4768 request and payment
voucher. Cut off the payment voucher and send with the payment.
Filers may also go online to request an extension of time to pay at mass.
gov/masstaxconnect. Otherwise, complete the payment voucher and
select box b for an extension of time to pay. To align with the automatic
extension of time process, the initial request for an extension of time to
pay will also be treated as a request for an extension of time to file. At the
end of the initial six-month period an estate must submit any additional
request(s) for an extension of time to pay for every subsequent six-month
period. Any additional requests for an extension of time to file must be
requested separately by selecting box a for an extension of time to file.
Filers may use one Form M-4768 to make both requests. By signing the
requests, the personal representative is declaring that there is reasonable
cause for any extension of time to file and undue hardship for any extension of time to pay. Cut off the payment voucher and send the completed
payment voucher to DOR.
Filers should keep this worksheet with the estate’s records. Do not submit the entire worksheet with the Form M-4768 request and payment
voucher or the payment may be delayed.
If submitting a payment by check, mail the completed payment voucher
with your payment or with the request for extension of time to pay and/or
file to Massachusetts Department of Revenue, PO Box 7023, Boston,
MA 02204. Write the decedent’s Social Security number in the lower left
corner of the check. Make the check or money order payable to the Commonwealth of Massachusetts.