Massachusetts Clarification of Due Date Change for Extended C Corporation Tax Returns

AAFCPAs would like to make clients aware that, effective for years ending on December 31, 2016, the IRS changed the due date for filing calendar year C corporation returns from 3/15 to 4/15 (or the 15th day of the fourth month following the close of the corporation’s fiscal year).  Although states have subsequently adjusted their rules and procedures to accommodate the Federal change, the process was more difficult for Massachusetts, as the due date conformity required a formal change in state tax law.
In early March, Massachusetts provided administrative relief for C Corporations that filed their Massachusetts return before April 15, 2017 (i.e. the Federal due date). Effectively, late filing penalties would be waived so long as over 50% of the total Massachusetts tax (or the $456 minimum, if higher) was paid in by March 15, 2017.
This relief has been updated to accommodate calendar year C Corporation filers who extended their Federal returns to October 15. As was the case with the earlier ruling, Massachusetts will waive late filing penalties for corporations that met the above-referenced payment thresholds prior to March 15.  Absent this relief, extended Massachusetts tax returns would be due September 15, in advance of the Federal due date.
If you have any questions about tax planning or compliance, please contact your AAFCPAs partner or Richard Weiner at 774.512.4078 or

About the Author

Rich has over 30 years of broad tax experience with a specialty in tax planning and consulting for private and publicly-held businesses. Rich has specific expertise in the Software, Bio-Technology, Medical Device, Life Science, Manufacturing, Retail, Professional Service and Publishing industries, as well as U.S. aspects of international taxation. He works extensively with European companies expanding into the U.S. market. Additional areas of focus include companies and stockholders in transition, including structuring of and planning for Mergers & Acquisitions, planning for changes in ownership and management, and adoption of tax methodologies with a view toward the long term. He is well known in his field and is a frequent speaker on a variety of tax related topics.