This is the amount of tax you owe with your return. Make your check or money order payable to the Commonwealth of Massachusetts and write your Social Security number on the front of your check or money order in the lower left corner. Complete Form PV, Massachusetts Income Tax Payment Voucher, (OnLine Taxes will provide this form for your convenience if you owe. Failure to file or failure to pay the proper amount of tax when due will result in an increasing amount of interest and penalties. It is to your advantage to file when your return is due whether or not you are able to make full payment. If you owe any interest, penalty or addition for the underpayment of estimated tax, add those amounts to the tax you owe.
What If I Am Unable To Pay?
If you are unable to pay the full amount of tax that you owe, you should pay as much of your tax liability as possible with this return. You will receive a bill from the Department for the remaining amount of tax due plus accrued interest and penalty charges. If the amount of that bill is less than $5,000 and you still cannot pay it in full, you must apply formally to the Department for a small payment agreement in order to avoid collection activity.
Also, if you owe no tax or you are making a payment of $5,000 or more, you are required to file your extension via the web. If you are making a payment of less than $5,000, you also have the option of filing your extension electronically. If there is a tax due with your extension, payment can be made through Electronic Funds Withdrawal.
Note: Do not mail your request for a payment agreement with your tax return. Requests can be made once a bill is received by calling the Department at (617) 887-MDOR or toll-free in Massachusetts 1-800-392-6089. Setting up a small payment agreement will allow you to make monthly payments within a set time period to meet your unpaid liability.