

If filing electronically, write "COMBAT ZONE" next to your name or on an address line (if necessary), along with the date of deployment.

To claim a time extension to file a return or pay tax, write "COMBAT ZONE" on the income tax envelope and the top of the income tax return that you submit to us. The extension to file returns also applies to spouses of personnel serving in combat areas if a joint return is filed. You won't be charged interest on taxes or penalized during the extension period. You can add an additional 180 days to file, starting on the day that you first entered the combat zone.ĭesignated combat zones include/have included: Military personnel serving in a combat zone (or are hospitalized due to serving) on the due date automatically get an extension to file income tax returns and to pay taxes due. The extension period begins after you: All other individual taxpayers must pay electronically with MassTaxConnect or use: Individual taxpayers making an extension payment of $5,000 or more must make the payment electronically with MassTaxConnect or commercial software. Filing an extension with the IRS does not count as filing an extension for Massachusetts.For a fiduciary extension to be valid, at least 80% of the tax liability still must be paid on or before April 19, 2022. In order for an income extension to be valid, at least 80% of the tax liability must be paid on or before April 19, 2022 through payments, withholding, and credits.Anyone that misses the deadline to file should make payment of any tax due via a "return" payment on MassTaxConnect.Electronic extensions can be filed on MassTaxConnect or with commercial software.

Extensions with payments of $5,000 or more are mandated to be made electronically.There are no zero extensions, a payment must be made in order to file an extension.If a return does not have a tax due and is not filed by the due date, this return will be granted an automatic extension until October 17, 2022.An extension is an extension of time to file not to pay, any amount due will incur interest even if a valid extension is on file.Fiduciary extensions still must be filed on or before April 19, 2022 and will not be accepted after midnight on that date. Personal income tax extensions must be filed on or before April 19, 2022 and will not be accepted after midnight on that date.If you or the IRS amended or changed one of your IRS Tax Return(s), the IRS will report this to the Massachusetts Tax Agency, thus you should file a Massachusetts Amendment within one year. The IRS might send you a notification to change an error on your Return, or you might have discovered an error. In comparison, the IRS requires a different Form - Form 1040X - to amend an IRS return (do not use Form 1040 for an IRS Amendment). You can prepare a 2021 Massachusetts Tax Amendment on, however you cannot submit it electronically. Forms 1 and 1-NR/PY are Forms used for the Tax Return and Tax Amendment. If you're completing an amended return for 2015 or an earlier Tax Year, simply write "Amended return" on the top of your form. For Tax Years 2016 and later, fill in the circle on the top of the form indicating that it's an amended return. If you need to change or amend an accepted Massachusetts State Income Tax Return for the current or previous Tax Year you need to complete Form 1 (residents) or Form 1-NR/PY (nonresidents and part-year residents) for the appropriate Tax Year.
