2025 Massachusetts State Tax Deadlines
Massachusetts Individual income tax filing deadlines and extensions for 2025.
If you are a resident or have been involved in business operations within Massachusetts, you might be required to file Massachusetts State taxes. Massachusetts maintains a flat income tax rate of 5% for most earners, with an additional 4% surtax on income exceeding $1 million, effective with the 2023 tax year. This comprehensive guide outlines the key tax deadlines and considerations applicable to Massachusetts in 2025.
Massachusetts business tax deadlines for 2025
C Corporations' deadlines and requirements
C Corporations in Massachusetts must file and pay Corporate Excise Taxes by April 15, 2026.
Filing requirements include:
- Complete Form 355 (Massachusetts Corporate Excise Tax Return)
- File online with MassTaxConnect
- File by mail must be postmarked by the due date
- Payment must be made by April 15, 2026
Extension to file taxes in Massachusetts for 2025
The Extension Deadline for Massachusetts Corporate excise tax returns is November 15, 2026. Massachusetts automatically grants a six-month extension on filing Corporate excise tax returns without requiring separate forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
Pass-through entities
Massachusetts S Corporations and Partnerships tax deadlines for 2025
S Corporations and Partnerships must file in Massachusetts by March 15, 2025.
Required forms include:
- Form 355S – S Corporation Excise Tax Return
- Form 3 – Partnership Return
- Form 355U – Composite Income Tax Return (if applicable)
Extension to file S Corporations and Partnerships taxes in Massachusetts for 2025
The Extension Deadline for Massachusetts S Corporations and Partnerships returns is September 15, 2025. Massachusetts automatically grants a six-month extension on filing pass-through entity tax returns without requiring separate applications. This is an extension to FILE, not an extension to PAY—payment is still due March 15, 2025.
Massachusetts Individual tax considerations for 2025
Filing requirements and income thresholds
Massachusetts residents must file a State income tax return if they have a gross income above certain thresholds or are nonresidents with Massachusetts-source income.
The 2025 filing thresholds are:
- Single taxpayers under 65 - $8,000
- Married filing jointly under 65 - $16,400
- Head of household under 65 - $12,200
- Additional amounts for taxpayers 65 and older
Estimated tax deadline for Massachusetts 2025
Estimated tax payments are due:
- April 15, 2025
- June 16, 2025
- September 15, 2025
- January 15, 2026
Who must make estimated payments
You must make Massachusetts estimated income tax payments during 2025 if you expect to owe $400 or more in state income tax after withholding and credits, and your withholding and estimated payments are less than 80% of the current year's tax.
Individual tax deadline for Massachusetts 2025
You must file and pay Individual Income Taxes in Massachusetts by April 15, 2025. Massachusetts accepts electronic filing through MassTaxConnect, which significantly saves time and processing efforts.
Available forms include:
- Form 1 – Massachusetts Resident Income Tax Return
- Form 1-NR/PY – Massachusetts Nonresident/Part-Year Tax Return
Extension to file taxes in Massachusetts for 2025
The Extension Deadline is October 15, 2025, to file your Massachusetts Individual Income tax return. Massachusetts provides an automatic extension if at least 80% of the tax liability is paid by April 15, 2025. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2025.
What Massachusetts tax professionals need to know
Several key considerations make Massachusetts's tax landscape unique for 2025. Massachusetts has a flat 5% income tax rate for most earners, with an additional 4% surtax applied to income exceeding $1 million. The State offers various tax credits and business incentives for innovation and technology.
Electronic filing requirements
Massachusetts provides comprehensive electronic filing options:
- MassTaxConnect for Individuals and businesses
- Commercial tax preparation software integration
- Professional tax preparation services with electronic submission
Fair Share Amendment impact
The Fair Share Amendment, which imposes a 4% surtax on income exceeding $1 million, generates substantial revenue for education and transportation improvements while affecting the planning strategies of high-income taxpayers.
Massachusetts's unique tax features for 2025
No tax on Social Security benefits
Massachusetts does not tax Social Security benefits, providing significant relief for retirees compared to many other states.
Innovation economy tax incentives
Massachusetts offers robust tax incentives for its innovation economy:
- Research and Development Tax Credit
- Investment Tax Credit for manufacturing
- Life Sciences Tax Incentive Program
- Film Production Tax Credit
Senior tax benefits
Massachusetts provides several tax benefits for seniors:
- Senior Circuit Breaker Tax Credit for property tax relief
- Additional exemptions for taxpayers 65 and older
- Volunteer programs that can reduce property tax obligations in some municipalities
Housing and rental considerations
Massachusetts has specific tax implications for housing, including deductions for rent paid by tenants and various programs aimed at addressing the state's housing affordability challenges through tax policy.
Sources
- Massachusetts Department of Revenue
- Massachusetts Tax Due Dates and Extensions
- Massachusetts Filing Season Overview
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The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
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