You automatically get a 6-month extension to file your Massachusetts income tax return as long as you've paid at least 80% of the total amount of tax due on or before the due date, and you're filing:

  • Form 1
  • Form 1-NR/PY
  • Form 2
  • Form 2G
  • Form 3
  • Form 3M
  • Form M-990T-62
  • Form NRCR, or
  • An estate filing Form M-706

Once it's granted, the 6-month extension runs from the original due date for filing the return. You can file your return anytime during the extension period. An extension to file a return doesn't extend the due date for paying any tax due.

If an extension payment is required to reach the 80% threshold, you should pay electronically. If you need to pay $5,000 or more to qualify for an extension, you must pay electronically.