Massachusetts tax deadlines in 2026: filing dates and estimated payments
Deadlines that fall in calendar 2026: the 2025 return and the 2026 estimated payments. Different year? See Massachusetts 2025 →
Massachusetts deadlines in 2026
| 2025 individual return due | April 15, 2026 |
|---|---|
| Extended filing deadline | October 15, 2026 |
| Payment due | April 15, 2026, extension or not |
| Final 2025 estimated payment | January 15, 2026 |
| 2026 estimated payments | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 |
Conforms to April 15. Patriots' Day (3rd Monday of April, a Massachusetts holiday) pushes the deadline in some years; for the 2025 tax year (filed 2026) it remains April 15. Automatic extension to October 15 if 80% of tax is paid.
Massachusetts estimated tax payments in 2026
You must make quarterly estimated payments if you expect a Massachusetts tax due of more than $400 on income not subject to withholding.
| Q1 (2026 tax year) | April 15, 2026 |
|---|---|
| Q2 (2026 tax year) | June 15, 2026 |
| Q3 (2026 tax year) | September 15, 2026 |
| Q4 (2026 tax year) | January 15, 2027 |
| Voucher | Form 1-ES |
| Underpayment safe harbor | You must pay at least 80% of the current-year tax (66.67% for farmers and fishermen) through withholding and estimates, or pay estimates plus withholding that equal or exceed the prior-year tax when the prior year was a full 12 months and a Massachusetts return was filed. |
| Pay online | mass.gov |
Massachusetts uses an 80% current-year threshold rather than 90%, and has no safe harbor for first-year filers. The DOR estimated payments web page lists June 16, 2026 for the second installment while Form 1-ES prints June 15, 2026; pay by June 15 to be safe. Farmers and fishermen avoid the penalty by paying the full amount due on or before March 1.
Source: mass.gov, read September 3, 2026. “First installment is due on or before April 15, 2026. Second installment is due on or before June 16, 2026. Third installment is due on or before September 15, 2026. Fourth installment is due on or before January 15, 2027.”
All 51 jurisdictions in one table: state estimated tax payment dates for 2026.
Massachusetts extensions
Every state's rule in one table: which states accept the federal extension in 2026.
| Does Massachusetts accept the federal extension? | Not the federal one. The state extension is automatic when the required payment is made by the original due date. |
|---|---|
| State extension form | Form M-4868 |
| Original due date | April 15, 2026 |
| Extended due date | October 15, 2026 |
| Payment | Still due April 15, 2026. The extension is to file, not to pay. The extension is void unless at least 80% of the tax is paid by April 15, 2026; late-payment and late-return penalties are 1% per month up to 25%, plus interest. |
| How to get it | No form is needed if at least 80% of the tax (or no tax) is paid by April 15; if a payment is needed to reach 80%, pay through MassTaxConnect (mandatory for $5,000 or more) or with Form M-4868. |
Massachusetts does not accept the federal extension. The state extension is automatic when at least 80% of the tax is paid by April 15, 2026, or no tax is due.
Source: mass.gov, read September 3, 2026. “Filing an extension with the IRS does not count as filing an extension for Massachusetts.”
Federal deadlines in 2026
| 2025 Form 1040 | April 15, 2026 · extension October 15, 2026 |
|---|---|
| 2025 S-corp (1120-S) & partnership (1065) | March 16, 2026 |
| 2025 C-corp (Form 1120) | April 15, 2026 |
| 2026 federal estimated payments (1040-ES) | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 |
Source: IRS Publication 509 and Form 1040-ES instructions, irs.gov.
Frequently asked questions
When are Massachusetts state taxes due in 2026?
Your 2025 Massachusetts individual income tax return is due April 15, 2026. If that date falls on a weekend or legal holiday, the deadline moves to the next business day. An extension moves the filing deadline to October 15, 2026, but any tax owed is still due on the original date.
When are Massachusetts estimated tax payments due in 2026?
Massachusetts estimated payments for the 2026 tax year are due April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. Use Form 1-ES or pay online. The final installment for 2025 was due January 15, 2026.
Does Massachusetts accept the federal extension?
Not the federal one. The state extension is automatic when the required payment is made by the original due date. The state form is Form M-4868. The extended filing deadline is October 15, 2026, and tax is still due by April 15, 2026.
Does a Massachusetts extension give me more time to pay?
No. An extension extends the time to file, not to pay. To avoid penalties and interest, pay what you expect to owe by April 15, 2026.
Dates are the statutory deadlines that fall in 2026 and move to the next business day when they land on a weekend or holiday. Each section links to the source it was checked against. Always confirm with the Massachusetts tax agency or the IRS before relying on a date. This is general information, not tax advice.