Massachusetts Business Tax Deadlines (2026)
Next: June 15, 2026 — Federal & Massachusetts Q2 Estimated Tax Payment
Next Deadline: June 15, 2026 — Federal & Massachusetts Q2 Estimated Tax Payment
Federal Tax Deadlines (2026)
| Form | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Form 1040 (Schedule C) | Sole proprietors | April 15 | October 15 |
| Form 1065 | Partnerships, Multi-member LLCs | March 15 | September 15 |
| Form 1120-S | S-Corporations | March 15 | September 15 |
| Form 1120 | C-Corporations | April 15 | October 15 |
| Form 990 | Nonprofits | May 15 | November 15 |
| Estimated Taxes (Q1) | All | April 15 | — |
| Estimated Taxes (Q2) | All | June 15 | — |
| Estimated Taxes (Q3) | All | September 15 | — |
| Estimated Taxes (Q4) | All | January 15, 2027 | — |
Massachusetts State Tax Deadlines (2026)
| Tax Type | Due Date | Form/Filing | Notes |
|---|---|---|---|
| Individual Income Tax | April 15 | Form 1 | Flat 5% + 4% millionaire's surtax |
| Corporate Excise Tax | March 15 (S-corp) / April 15 (C-corp) | Form 355 | 8% rate on income |
| S-Corp Return | March 15 | Form 355S | Pass-through |
| Partnership Return | March 15 | Form 3 | Pass-through |
| Sales Tax (Monthly) | 20th of following month | Via MassTaxConnect | State rate 6.25% |
| Meals Tax | 20th of following month | Via MassTaxConnect | 6.25% + optional 0.75% local |
| Withholding Tax (Monthly/Weekly) | Varies by payroll | Via MassTaxConnect | Employers |
| Annual Report | Anniversary of formation | Filed with Secretary of Commonwealth | $500 (Corp); $500 (LLC) |
| Estimated Income Tax (Q1) | April 15 | Form 1-ES / 355-ES | — |
| Estimated Income Tax (Q2) | June 15 | Form 1-ES / 355-ES | — |
| Estimated Income Tax (Q3) | September 15 | Form 1-ES / 355-ES | — |
| Estimated Income Tax (Q4) | January 15, 2027 | Form 1-ES / 355-ES | — |
Quarterly Estimated Tax Deadlines in Massachusetts
Massachusetts follows the federal estimated tax payment schedule:
Estimated payments are required if you expect to owe $400 or more in Massachusetts income tax.
Massachusetts-Specific Tax Requirements
Massachusetts has a flat income tax rate of 5% for most income types. Starting in 2023, the state added a 4% "millionaire's surtax" on annual income exceeding $1 million, bringing the top effective rate to 9%. Short-term capital gains (held less than one year) are taxed at 8.5% plus the surtax if applicable. The corporate excise tax rate is 8% on net income, with an additional component based on tangible property or net worth.
The state sales tax rate is 6.25%, with no local additions for general sales. However, some municipalities impose an optional 0.75% local meals tax on top of the state 6.25% rate. The economic nexus threshold for remote sellers is $100,000 in sales. Massachusetts exempts clothing under $175 from sales tax.
Annual reports are filed with the Secretary of the Commonwealth. The filing fee is $500 for both corporations and LLCs — one of the highest in the country. Massachusetts has no franchise tax separate from the corporate excise tax. Employers must register for withholding and file on a schedule based on payroll (weekly, monthly, or quarterly). Massachusetts also offers an elective Pass-Through Entity Excise for S-corps and partnerships.
What Happens If You Miss a Massachusetts Tax Deadline?
Massachusetts Department of Revenue
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