Form 355-7004 - Massachusetts Domestic Or Foreign Business/ Manufacturing Or Security Corporation Excise Return Page 2
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2A principal reporting corporation may request an extension for its subsidiaries or affiliates when a Massachusetts combined return is being filed. When such
an extension request is being made, the principal reporting corporation must provide the following information. Attach an additional sheet if necessary.
Name and Address of Each Member of the Affiliated Group
Federal I.D. Number
General Information
Who May File This Form?
months may be granted if good cause exists; it requires the writ-
ten approval of the Commissioner before it becomes effective.
All domestic and foreign business, manufacturing or security cor-
The Commissioner may terminate this extension at any time by
porations eligible to file Forms 355A, 355B, 355C-A, 355C-B,
mailing a notice of termination to the corporation or to the person
355S-A, 355S-B, 355SC or SBC may use this application to
who requested the extension for the corporation. The notice will
request either an automatic six-month extension of time to file
be mailed at least 10 days prior to the termination date desig-
their return or an extension of time to file for more than six-
nated in the notice.
months. Form 355-7004 also acts as the required tentative return.
The reason for delay must be stated on all requests for extension.
How and Where Should This Form Be Filed?
When Should This Form Be Filed?
Complete this form in duplicate. File the original with the
Massachusetts Department of Revenue, P.O. Box 7025,
This application must be filed on or before the 15th day of the
Boston, MA 02204. Attach the second copy to the corporation’s
third month after the close of the taxable year, calendar or fiscal.
tax return when it is filed. The return may be filed any time prior
Must a Payment Be Submitted with This Form?
to the expiration of the six-month extension period or any longer
Yes. The full payment of tax reasonably estimated to be due
period approved. If an approved copy of an extension is desired,
must accompany this form.
or if an extension for more than six-months is requested, two
copies must be submitted along with a stamped, pre-addressed
Will Interest and Penalties Be Due?
return envelope.
An extension of time to file a corporation tax return does not
extend the due date for payment of the tax. Interest will be
Who May Sign?
charged on any tax not paid on or before the original due date.
Form 355-7004 must be signed by the treasurer or assistant
Any tax not paid within the extended period is subject to a
treasurer of the corporation or by a person authorized by the cor-
penalty of
1
% per month, up to a maximum of 25%, from the
⁄
2
poration to do so. An application signed by an unauthorized per-
extended due date.
son will be considered null and void. If a return is filed after the
original due date based on a void extension, interest and penal-
How Long Is the Period of Extension?
ties will be assessed back to the original due date.
An automatic six-month extension is granted upon the proper
filing of this form. An extension for a period longer than six-
printed on recycled paper
5M 12/96 G696R02
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