Massachusetts Nonprofit Corp. Estimated Tax Payment - 2018

Nonprofit Corp. Estimated Tax Payment - 2018
Form UBI-ES-2018
Form UBI-ES
Instructions for Non-Profit Entities Corporation
Estimated Tax Payment Vouchers
General Information
What is the purpose of estimated tax payment vouchers? The
simplest way to make an estimated payment is on MassTaxConnect and you do not need to submit a voucher if you pay online.
For taxpayers that prefer to mail in an estimated tax payment, filers
of Form M-990-T, M-990T-62 or Form 3M should use the vouchers
provided below. Filers of Form M-990T-62 or Form 3M that are subject to the personal income tax may use the worksheet contained in
the instructions to Form 1-ES to calculate the amount due. Filers of
Form M-990-T that are subject to the corporate excise should use the
worksheet contained in the instructions to Form 355-ES.
Who must make estimated tax payments?
There are different standards depending on the type of entity paying
the tax. Generally, individuals must make estimated tax payments if
they expect to owe more than $400 in taxes on income not subject to
withholding. All business corporations that reasonably estimate their
corporation excise to be in excess of $1,000 for the taxable year are
required to make estimated payments.
Note: Filers of Form M-990T or M-990T-62 with $100,000 or more in
unrelated business taxable income must submit payments electronically. Also, filers of Form M-990T 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 Technical Information Release (TIR) 16-9. Go to MassTaxConnect at www. mass. gov/masstaxconnect for more information.
Are there penalties for failing to pay estimated taxes? Yes. An
additional charge is imposed on the underpayment of any estimated
tax for the period of that underpayment. Entities subject to personal income tax should use Form M-2210 and business corporations
should use Form M-2220 when filing its annual return to determine
whether they are subject to underpayment penalties.
When and where do I file estimated tax payments? Estimated
taxes must be paid in full on or before the due date of the relevant
quarter. For filers of Form M-990T-62 or Form 3M please see the
instructions to Form 1-ES for more information on due dates and
amounts due. For filers of Form M-990T that are subject to the corporate excise see the instructions to Form 355-ES.
Note: The quarterly due dates and amounts due will vary depending on whether you are subject to personal income tax or corporate
excise.
What if the entity’s estimated tax liability changes during the
year? Even though you may not be required to make estimated tax
payments at the beginning of the taxable year, your expected income, assets and credits may change such that you will be required
to make tax payments later. Filers of Form M-990T-62 or Form 3M
please see the instructions to Form 1-ES for more information. Fil-

Massachusetts
Department of
Revenue

ers of Form M-990T that are subject to the corporate excise see the
instructions to Form 355-ES.
What if the entity credited its prior year overpayment to its current tax year? For filers of Form M-990T-62 or Form 3M that are
calendar year taxpayers, the prior year overpayment will be credited
on April 15, which is also the due date of the annual return and the
due date for the first estimated tax installment for personal income
taxpayers.
However, for calendar year filers of Form M-990T the due date for the
first estimated tax installment for corporate excise is generally March
15, one month before April 15, the due date of the return. The prior
year overpayment is considered to be paid on the last day prescribed
for the filing of the return and/or the payment of the tax, without regard to any extensions, so any overpayment from a prior year return
will be considered to be paid as of the prior year return due date. See
MGL ch 62C, § 79. To avoid the imposition of underpayment penalties the first estimated tax installment should be paid on or before the
first installment due date, not the return due date. No credit may be
applied to any estimated tax other than the current year.
Is there an estimated tax worksheet for filers of Form M-990-T,
M-990T-62 or Form 3M? No. Filers of Form M-990-T should use the
Corporation Estimated Tax Worksheet included in the instructions to
Form 355-ES. Filers of Form M-990T-62 and Form 3M should use
the Estimated Tax Worksheet included in the instructions to Form
1-ES. Once you have used the worksheet to determine your estimated tax due, you may pay the full amount of each installment electronically on MassTaxConnect at mass.gov/masstaxconnect or by using
third-party software. You do not need to mail in any vouchers if you
pay online. If you are mailing in a payment, enter your name, address, identification number, taxable year and installment due dates
on the enclosed vouchers.
Enter the amount of this installment from the worksheet in line 1 of
your voucher.
Mail the voucher with check or money order payable to Commonwealth of Massachusetts. Do not submit your worksheet with the
voucher or your payment may be delayed.

YOU CAN FILE THIS FORM ONLINE AT
MASS.GOV/MASSTAXCONNECT
BE SURE TO DETACH WHERE INDICATED.
FAILURE TO DO SO WILL RESULT IN A DELAY
IN PROCESSING YOUR PAYMENT
DETACH HERE

2023 Form UBI-ES
Corporate Estimated Tax Payment Voucher
Federal Identification number

Tax filing period

Business name

Due date

Tax type

Voucher type

ID type

Vendor code

036

17

004

0001

1. Amount due with this installment (from worksheet) . . . . . . . . . . . . . . . . . . . . . . .
Form you plan to file:

Business address

 Form 3M Club and Other

City/Town

State

E-mail address

Phone number

Zip

 Form M-990T

 Form M-990T-62

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.
Important: File your Form UBI-ES and make your payment electronically on MassTaxConnect at mass.gov/
masstaxconnect or by using third-party software. It’s fast, easy, and secure.

AREA RESERVED
FOR 2-D BARCODE

YOU CAN FILE THIS FORM ONLINE AT
MASS.GOV/MASSTAXCONNECT
BE SURE TO DETACH WHERE INDICATED.
FAILURE TO DO SO WILL RESULT IN A DELAY
IN PROCESSING YOUR PAYMENT
DETACH HERE

2023 Form UBI-ES
Corporate Estimated Tax Payment Voucher
Federal Identification number

Tax filing period

Business name

Due date

Tax type

Voucher type

ID type

Vendor code

036

17

004

0001

1. Amount due with this installment (from worksheet) . . . . . . . . . . . . . . . . . . . . . . .
Form you plan to file:

Business address

 Form 3M Club and Other

City/Town

State

E-mail address

Phone number

Zip

 Form M-990T

 Form M-990T-62

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.
Important: File your Form UBI-ES and make your payment electronically on MassTaxConnect at mass.gov/
masstaxconnect or by using third-party software. It’s fast, easy, and secure.

AREA RESERVED
FOR 2-D BARCODE

YOU CAN FILE THIS FORM ONLINE AT
MASS.GOV/MASSTAXCONNECT
BE SURE TO DETACH WHERE INDICATED.
FAILURE TO DO SO WILL RESULT IN A DELAY
IN PROCESSING YOUR PAYMENT
DETACH HERE

2023 Form UBI-ES
Corporate Estimated Tax Payment Voucher
Federal Identification number

Tax filing period

Business name

Due date

Tax type

Voucher type

ID type

Vendor code

036

17

004

0001

1. Amount due with this installment (from worksheet) . . . . . . . . . . . . . . . . . . . . . . .
Form you plan to file:

Business address

 Form 3M Club and Other

City/Town

State

E-mail address

Phone number

Zip

 Form M-990T

 Form M-990T-62

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.
Important: File your Form UBI-ES and make your payment electronically on MassTaxConnect at mass.gov/
masstaxconnect or by using third-party software. It’s fast, easy, and secure.

AREA RESERVED
FOR 2-D BARCODE

YOU CAN FILE THIS FORM ONLINE AT
MASS.GOV/MASSTAXCONNECT
BE SURE TO DETACH WHERE INDICATED.
FAILURE TO DO SO WILL RESULT IN A DELAY
IN PROCESSING YOUR PAYMENT
DETACH HERE

2023 Form UBI-ES
Corporate Estimated Tax Payment Voucher
Federal Identification number

Tax filing period

Business name

Due date

Tax type

Voucher type

ID type

Vendor code

036

17

004

0001

1. Amount due with this installment (from worksheet) . . . . . . . . . . . . . . . . . . . . . . .
Form you plan to file:

Business address

 Form 3M Club and Other

City/Town

State

E-mail address

Phone number

Zip

 Form M-990T

 Form M-990T-62

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.
Important: File your Form UBI-ES and make your payment electronically on MassTaxConnect at mass.gov/
masstaxconnect or by using third-party software. It’s fast, easy, and secure.

AREA RESERVED
FOR 2-D BARCODE