Massachusetts tax returns and payments for the 2019 calendar year otherwise due on April 15, 2020 are now due July 15, 2020. The July 15, 2020 due date applies to personal income tax, estate and tax trust income tax, and income tax due with a partnership composite return with an April 15, 2020 due date. It also applies to an April 2020 tax installment owed by a personal income taxpayer with respect to deemed repatriated income.
Taxpayers that have already filed their 2019 returns but have not yet made the associated payment now have until July 15, 2020 to make that payment. Further, the Commissioner of Revenue has determined that the Q1 2020 and Q2 2020 estimated tax payments will now be due July 15, 2020.
Every taxpayer must decide if they wish to follow these relief provisions, or, rather, continue to file and pay their taxes according to long-standing due-date deadlines. We continue to recommend following the long-standing due date deadlines, rather than deferring your filings and tax payments. If you decide otherwise, please let us know so that we can maintain an accurate record in your tax file.
If you have any comments or questions, please do not hesitate to contact our office.