Generally, personal income tax returns are due on or before April 15 each year, and estate tax returns are due 9 months after the date of the decedent’s death. (MassTaxConnect is a new electronic tax system that, among other features, allows taxpayers to manage their accounts, pay taxes, and communicate securely with DOR.) The process is being implemented by the Department of Revenue (“DOR”) in conjunction with the expansion of MassTaxConnect on Decemto personal income taxpayers and estates. The simplified process, which was previously implemented for corporate excise taxpayers, will now also apply to individuals, fiduciaries, and partnerships (“personal income taxpayers”) filing tax returns, and filers of estate tax returns, beginning with returns due on or after December 5, 2016. This will include individuals, fiduciaries, partnerships, and estates, beginning with tax returns due on or after December 5, 2016. The Massachusetts Department of Revenue has issued a technical information release announcing the expansion of its simplified process for tax return filing extensions.

Mass 2016 extension form