2027 Massachusetts Tax Deadlines
Massachusetts Individual income tax filing deadlines and extensions for 2027
Massachusetts Individual income tax, corporate excise, S Corporation, Partnership, elective pass-through entity excise, surtax, and estimated-payment planning for tax year 2027.
Massachusetts tax deadlines are easier to manage when the filing calendar, payment rules, extensions, source links, and state-specific forms sit in one place. Tax year 2027 returns are generally filed in 2028, while estimated payments run through 2027 and early 2028.
These dates apply to calendar-year filers. Fiscal-year filers follow different due dates tied to their fiscal year and should confirm the applicable Massachusetts deadline before filing or paying.
Last updated: August 5, 2026
Key Massachusetts tax dates at a glance
- April 15, 2027: First Individual estimated payment.
- June 15, 2027: Second Individual estimated payment.
- September 15, 2027: Third Individual estimated payment.
- January 18, 2028: Fourth Individual estimated payment.
- March 15, 2028: Calendar-year S Corporation, Partnership, and 63D-ELT pass-through filings and payments.
- April 18, 2028: Calendar-year Form 355 C Corporation and Individual returns and payments.
- September 15, 2028: Extended S Corporation and Partnership returns, file only.
- October 16, 2028: Extended C Corporation and Individual returns, file only.
When are Massachusetts taxes due in 2027?
Massachusetts 2027 calendar-year S Corporation and Partnership returns are generally due March 15, 2028, while C Corporation corporate excise and Individual returns are due April 18, 2028. Patriots' Day and extension rules should be confirmed against Department of Revenue guidance before filing.
When is the Massachusetts C Corporation return due?
Massachusetts C Corporations should plan around April 18, 2028, for the calendar-year corporate-facing return, tax, or business-level filing noted in this page.
- Form 355: Business or manufacturing corporation excise return.
- File and pay through MassTaxConnect.
What are Massachusetts C Corporation extension rules?
The extended filing deadline for the main calendar-year Massachusetts corporate-facing return is October 16, 2028. The extension is to file only, and tax or required payments remain due by April 18, 2028.
When are Massachusetts S Corporation and Partnership returns due?
Massachusetts S Corporations should plan around March 15, 2028, and Partnerships should plan around March 15, 2028.
Which Massachusetts pass-through forms are required?
Use the applicable Massachusetts pass-through return and related payment or owner-reporting forms for the entity type and election facts.
- Form 355S: S Corporation corporate excise return.
- Form 63D-ELT: Elective pass-through entity excise return when elected.
- Form 3: Partnership return.
What are Massachusetts pass-through extension rules?
The extended filing deadline for calendar-year Massachusetts S Corporation and Partnership returns is September 15, 2028. The extension is to file only, so tax, withholding, composite, or entity-level payments should be handled by the original deadline.
When is the Massachusetts Individual income tax return due?
Calendar-year Massachusetts Individual income tax returns and payments are due April 18, 2028.
- Form 1: Resident Individual income tax return.
- Form 1-NR/PY: Nonresident or part-year resident return.
- Form 1-ES: Individual estimated tax vouchers.
What Massachusetts Individual rate and residency issues should be checked?
Tax year 2027 Individual instructions should be checked for final rate tables, standard deductions or exemptions, residency rules, retirement-income treatment, credits, estimated-payment thresholds, and any filing-year changes specific to Massachusetts.
When are Massachusetts estimated payments due?
Massachusetts estimated-payment planning should model the 5% base tax, the additional 4% surtax, and entity-level excise separately.
- April 15, 2027: First estimated payment.
- June 15, 2027: Second estimated payment.
- September 15, 2027: Third estimated payment.
- January 18, 2028: Fourth estimated payment.
Who must make Massachusetts estimated payments?
Taxpayers should use the final 2027 Massachusetts instructions to confirm estimated-payment thresholds, safe-harbor rules, credits, withholding, pass-through owner treatment, and electronic-payment requirements.
What are Massachusetts extension deadlines?
Massachusetts extension deadlines are September 15, 2028, for pass-through filings, October 16, 2028, for corporate-facing filings, and October 16, 2028, for Individual returns. Extensions add filing time only; payment deadlines remain tied to the original return due dates.
What Massachusetts-specific rules should tax professionals watch for 2027?
Beyond the core return deadlines, Massachusetts tax professionals should track state-specific rate, credit, local-tax, industry, and filing-method rules before the 2027 season locks.
- Massachusetts generally applies a 5% Individual income tax plus a 4% surtax above an inflation-indexed threshold.
- Use the Department of Revenue's published 2027 surtax threshold rather than a prior-year amount, and model the 5% base tax and 4% surtax separately.
- Massachusetts combines a flat Individual income tax with targeted credits, industry incentives, and a separately calculated surtax.
- Sales-tax exclusions for groceries and qualifying clothing purchases under the state threshold, a refundable Massachusetts Earned Income Tax Credit, and state-specific additions, deductions, and credits should be reconciled to current Form 1 instructions.
- Massachusetts sourcing rules, timing and character of income and deductions, investment or business-sale structures, charitable-giving structures, estimated-tax safe harbor, and cash-flow needs can affect high-income taxpayers.
- Technology and life sciences businesses should review research credit eligibility, Massachusetts Life Sciences Center incentives, investment credits, brownfields incentives, and project-specific redevelopment incentives.
- Business incentives include Investment Tax Credit, Research Credit, Economic Development Incentive Program incentives, life sciences tax incentives, and film incentive credits.
- Higher education taxpayers should review educational-institution exemption, unrelated-business-income rules, student-loan interest, tuition-related deductions or credits, and rules affecting educational employers and employees.
- Retirement-income review should include qualifying military retirement pay, certain government pensions, Social Security benefits, private pensions, annuities, retirement-account distributions, senior circuit-breaker credits, and age-based credits.
- Healthcare businesses and professionals should evaluate medical-device, research, manufacturing, health-insurance assessment, premium-tax, research-institution, and nonprofit qualification issues.
- Eligible S Corporations and Partnerships may elect the 63D-ELT pass-through entity excise, coordinating member credits, payments, nonresident considerations, and federal treatment.
Tax-professional context: Massachusetts pairs a flat 5% income tax with a 4% surtax on income above an inflation-indexed threshold, producing some of the highest effective rates in New England for 2027. The state layers targeted credits, industry incentives, and the elective 63D-ELT pass-through entity excise on top of that flat structure, so entity-level and owner-level planning must be coordinated. Electronic filing continues to expand; reconcile every rate, credit, and threshold to the final 2027 Form 1 and DOR instructions before the season locks.
Electronic filing requirements:
- C Corporations and pass-through entities should file and pay electronically through MassTaxConnect.
- Individuals can e-file free through the Commonwealth's online system.
- Professional preparers must use Massachusetts-approved software vendors.
- Payments, extensions, and amended filings go through the MassTaxConnect portal.
Business Tax Credits:
- Investment Tax Credit
- Research Credit
- Economic Development Incentive Program (EDIP) incentives
- Life Sciences Tax Incentives
- Film Production Credit
- Brownfields redevelopment credits
Retirement income considerations:
- Qualifying military retirement pay exemptions may apply
- Social Security benefits are generally exempt from Massachusetts income tax
- Pension and annuity income treatment for residents
- Senior circuit-breaker and age-based credits
Instead AI helps tax teams treat Massachusetts due dates as operational work, not a static checklist.
Massachusetts layers a 4% surtax and the 63D-ELT election on top of its flat rate, so firms can find specialists through the accounting firm directory.
What sources support these Massachusetts dates?
- Massachusetts DOR tax due dates and extensions.
- Massachusetts corporate excise forms.
- Massachusetts partnership tax forms.
Keep Massachusetts excise and surtax work aligned
Instead's AI-driven tax platform helps Massachusetts teams coordinate return work, payment review, extensions, and filing follow-through before deadlines move from planning to execution.
For Massachusetts practices, fixed assets, estimates, and tax preparers help connect research, planning, and operational handoffs without duplicating deadline data. Built for tax professionals who want source-backed state deadline control across clients, entities, and reviewer workflows.
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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