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Form M-8736 Instructions

General Information

Termination of extension. The Massachusetts Department of

Revenue may terminate an automatic extension at any time by

This application must be used by fiduciaries, partnerships and cor-

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

porate trusts to request an automatic six-month extension of time

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

to file their Massachusetts income tax return. This is the only ap-

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

plication needed to request a six-month extension of time to file.

the notice.

The extension of time to file does not extend the due date for pay-

ment of any tax due. Extensions are granted only upon the timely

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

filing of the extension with any required payment amount. If you

ment due to:

are a fiduciary requesting an extension and either owe no tax or

Massachusetts Department of Revenue

choose to pay your tax through Electronic Funds Withdrawal, you

PO Box 7070

may file your application for extension by touch-tone telephone

Boston, MA 02204

(see the section “Filing Your Extension by Telephone” for more

Write your Federal Identification number on the lower left corner of

information). Partnerships cannot request an extension by tele-

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

phone. Determine your required payment, if any, by completing

monwealth of Massachusetts.

the worksheet on the front of this form.

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

Filing Your Extension By Telephone

15, 2003, or on or before the original due date of the return for fis-

Fiduciaries should file this Application for Automatic Six-Month

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

Extension of Time to File Fiduciary, Partnership or Corporate Trust

day, substitute the next regular workday.

Return (Form M-8736) by touch-tone telephone if you meet the

following criteria:

Required payment. This application must be accompanied by

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

• you filed a 2001 Massachusetts Fiduciary Tax Return; and

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

• you owe no tax; or

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

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

• if there is a tax due (line 7 of Form M-8736), payment is made

through Electronic Funds Withdrawal.

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

If you would like to file this application by telephone and meet all

¹⁄₂% per month of the tax due, up to a maximum of 25%. Returns

the criteria listed above, call (617) 660-2222. When you file your ex-

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

tension application by telephone, you will be asked to enter your

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

Federal Identification number. If making a payment, have your

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

bank account information ready.

original due date.

Paid preparers who are participants in the Massachusetts Depart-

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

ment of Revenue’s Electronic Filing Program can file this applica-

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

tion by telephone on behalf of their clients.

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

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

Filing this extension application by telephone will expedite your

request and provide you with a confirmation number as proof of

Attach a copy of this extension to your tax return. If this extension

filing this form. Attach Form M-8736 to your tax return, do not

was filed by phone, be sure you have recorded the confirmation

mail separately.

number in the space provided on the worksheet on the front of

this form.

2M 12/01 CRP0102

printed on recycled paper

Form M-8736 - Application For Extension Of Time To File Fiduciary, Partnership Or Corporate Trust Return - 2002 Page 2

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