Massachusetts Application for Automatic Six-Month Extension of Time to File Massachusetts Income Tax Return

Application for Automatic Six-Month Extension of Time to File Massachusetts Income Tax Return
Form M-4868
Massachusetts Department of Revenue

Form M-4868
Massachusetts Income Tax Extension
Payment Worksheet and Voucher
For the year January 1–December 31, 2023 or other taxable year beginning

ending

Worksheet for Tax Due
1	 Total tax you expect to owe for 2023 (Form 1, lines 28 and 34 (if applicable); Form 1-NR/PY, lines 32 and 38 (if applicable) .  . 1	
2	 Massachusetts income tax withheld (Form 1, lines 38 and 49 (if applicable); Form 1-NR/PY, lines 42 and 53 (if applicable) .  . 2	
3	 2022 overpayment applied to your 2023 estimated tax (do not enter 2022 refund) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 3	
4	 2023 Massachusetts estimated tax payments (do not include amount in line 3) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 4	
5	 Credits (see Form 1, lines 29 through 31 and 43 through 47; Form 1-NR/PY, lines 33 through 35 and 47 through 51).  .  .  .  . 5	
6	 Total. Add lines 2 through 5. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 6	
7	 Amount due. Subtract line 6 from line 1; not less than “0”. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 7	
The full amount of tax due reported on line 7 must be paid by or before the original return due date. If there is no tax due on line 7; no further action is needed
for the extension. If there is a tax due on line 7, pay online at mass.gov/masstaxconnect or use the voucher below. If at least 80% of the tax due for the taxable
year is not paid by the original return due date, the extension is considered null and void, and penalties and interest for a late return and any late payments
will be assessed from the original due date of the return.

General Information
Extension Process for Individual Income Taxpayers
The extension process is automated so that all individual income taxpayers are given an extension of time to file their tax returns if certain
payment requirements are met. Individual income taxpayers must have
paid at least 80% of the tax due for the taxable year by the original due
date for filing the return. See TIR 16-10.

Taxpayers Subject to the 4% Surtax
Starting with tax year January 1, 2023, Massachusetts residents must
pay an additional 4% tax on the portion of their annual taxable income
exceeding $1,000,000 and non-residents must pay it on the portion of
their annual taxable income sourced to Massachusetts that exceeds
$1,000,000. To be eligible for the automatic extension, such taxpayers
must have paid at least 80% of the tax due for the taxable year, including
the 4% surtax, by the original due date for filing the return.

If the 4% Surtax applies to you, it must be included in the total tax you
expect to owe on Line 1 of the Worksheet for Tax Due to determine the
amount due by the original due date. Note: For tax year 2023, your employer may not have withheld the 4% surtax from your wages. Further,
if you are a member of a pass-through entity (PTE), the PTE might not
have withheld the surtax on your distributive income.

When Should the Payment with Form M-4868
Be Submitted?
The full amount of tax due for the taxable year must be paid by or before
the original due date of the return. Individual taxpayers must pay any
amount due on or before April 17, 2024, or on or before the 15th day of
the fourth month after the close of the taxable year for fiscal year filers. If
the due date is a Saturday, Sunday, or legal holiday, you should substitute
the next regular workday. Any individual taxpayer making an extension
payment of $5,000 or more must make the payment electronically. All
other individual taxpayers must pay online at mass.gov/masstaxconnect
or use the voucher below.

DETACH HERE

2023 Form M-4868
Massachusetts Extension Payment Voucher
Payment for period end date (mm/dd/yyyy)

Tax type

Voucher type

ID type

Vendor code

053

18

005

0001

Name of taxpayer

Social Security number

Name of taxpayer’s spouse

Social Security number of taxpayer’s spouse

Type of form you plan to file
 Form 1

 Form 1-NR/PY

Mailing address
City/Town

State

Zip

Amount enclosed
$

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 419540, Boston, MA 02241-9540.

Will Interest and Penalties Be Due?
An extension of time to file an individual tax return does not extend the
due date for payment of the tax . Interest will be charged on any tax not
paid on or before the original due date . Any tax not paid within the extended period is subject to a penalty of 1% per month, up to a maximum
of 25%, from the extended due date . If the extension is invalidated for
failure to meet the 80% payment requirements then penalties and interest for a late return and late payment will be assessed from the original
due date of the return .

How Do I Use this Worksheet and Voucher?
Use this worksheet to calculate the tax due that must be paid by or before
the original due date of the return . Pay online with MassTaxConnect at
mass .gov/masstaxconnect or use the Form M-4868 voucher . If using the
voucher, be sure to cut where indicated . Keep this worksheet with your
records . Do not submit the entire worksheet with the Form M-4868 pay-

ment voucher or your payment may be delayed .
Mail the completed voucher with your payment to: Massachusetts Department of Revenue, PO Box 419540, Boston, MA 02241-9540 . Write
your Social Security number(s) on the lower left corner of your check .
Make your check or money order payable to the Commonwealth of Massachusetts .
Note: Any individual taxpayer making an extension payment of $5,000
or more must make the payment using electronic means . For further information on electronic filing and payment requirements, see TIR 16-9 .