Massachusetts grants an automatic five-month extension if 80% of the tax due is paid by the original due date. The extension is for filing a return, not for paying the tax due.
If 80% of the tax due for 2020 has been paid through:
- timely estimated payments of tax;
- credits from your 2020 return;
- an overpayment from the prior tax year applied to the next year's estimated tax,
your extension is automatic. No filing is required.
If you need to make a payment to reach the 80%, fill out Form M-4868 , Massachusetts Income Tax Extension Payment Worksheet and Voucher
, and file it with your payment.