Massachusetts Application for Extension of Time to File Fiduciary Return

Application for Extension of Time to File Fiduciary Return
Form M-8736
Massachusetts Department of Revenue

Form M-8736
Fiduciary 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 (from Form 2, line 41).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1	
2	 Massachusetts income tax withheld (from Form 2, line 50) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 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 (from Form 2, lines 46, 55 and 56).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 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 Fiduciary Taxpayers
The extension process is automated so that all fiduciary taxpayers are
given an extension of time to file their tax returns if certain payment requirements are met. Fiduciary taxpayers must have paid at least 80%
of the tax due for the taxable year by the original due date for filing the
return. Taxpayers meeting the payment requirements will be given an automatic six-month extension to file their returns. See TIR 16-10.

Fiduciary 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 nonresidents 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-8736
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. Fiduciary 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 fiduciary taxpayer making an extension
payment of $2,500 or more must make the payment electronically. All
other fiduciary taxpayers must pay online at mass.gov/masstaxconnect
or use the voucher below.

DETACH HERE

2023 Form M-8736
Massachusetts Fiduciary Extension Payment Voucher
Payment for period end date (mm/dd/yyyy)
Name

Tax type

Voucher type

ID type

Vendor code

049

18

004

0001

Federal Identification number

Type of form you plan to file
 Form 2

 Form 2G

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 419544, Boston, MA 02241-9544.

Will Interest and Penalties Be Due?
An extension of time to file a fiduciary 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-8736 voucher.
Note: Any fiduciary taxpayer making an extension payment of $2,500
or more must make the payment using electronic means. For further information on electronic filing and payment requirements, see TIR 21-9.