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Form M-8736 Instructions

General Information

Penalties and interest. Any portion of tax not paid on or before

the due date of your return is subject to a late payment penalty of

This application is used by fiduciaries and partnerships to request

1% per month of the tax due, up to a maximum of 25%. Returns

an automatic six-month extension of time to file their Massachu-

not filed on or before the due date are subject to a late file penalty

setts income tax return. This is the only application needed to re-

of 1% per month of the tax due, up to a maximum of 25%. Interest

quest a six-month extension of time to file. The extension of time to

will also be charged on any tax not paid on or before the original

file does not extend the due date for payment of any tax due. Ex-

due date.

tensions are granted only upon the timely filing of the extension

with any required payment amount. Determine your required pay-

Filing your income tax return. Your income tax return may be

ment, if any, by completing the worksheet on the front of this form.

filed at any time within the six-month extension period. When com-

pleting your return, enter the amount paid with this extension in

Automatic Extension Granted if 100%

the “amount paid with extension” line of the form you file. Attach a

Tax Due is Paid by Tax Return Due Date

copy of this extension to your tax return.

If line 7 is “0” and you meet criteria set forth in TIR 06-21, you are

Termination of extension. The Massachusetts Department of

no longer required to file Form M-8736. However, if you do choose

Revenue may terminate an automatic extension at any time by

to file Form M-8736 with “0” entered in line 7, you must do so elec-

mailing a notice of termination to the taxpayer or to the person

tronically. See page 1 for more information.

who requested the extension for the taxpayer. The notice shall be

mailed at least ten days prior to the termination date designated in

Note: If line 7 is “0” or you are making a payment of $5,000 or

the notice.

more, Form M-8736 must be filed electronically. If you are making

a payment of less than $5,000, you also have the option of filing

Where to file. Mail your completed extension form with any pay-

Form M-8736 electronically. See page 1 for more information.

ment due to: Massachusetts Department of Revenue, PO Box

7070, Boston, MA 02204.

When to file this form. Form M-8736 is due on or before April

17, 2012, or on or before the original due date of the return for fis-

Write your Federal Identification number on the lower left corner of

cal year filers. If the due date is a Saturday, Sunday, or legal holi-

your check. Make your check or money order payable to the Com-

day, substitute the next regular workday.

monwealth of Massachusetts.

DRAFT AS OF

Required payment. This application must be accompanied by

payment of any tax estimated to be due. The extension will be

considered void if 80% of the total tax liability is not paid on or

SEPTEMBER 7, 2011

before the original due date of the return. Void extensions are sub-

ject to penalty and interest charges from the original due date.

(SUBJECT TO CHANGE)

Form M-8736 Draft - Application For Extension Of Time To File Fiduciary Or Partnership Return - 2011 Page 2

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