Looking for a Massachusetts Tax Forms And Templates? Download it for free!

Form M-4768 Instructions

Who May File

Note: An extension of time to file does not extend the due

date for payment of the tax. Form M-4768A, Application for

This application may be filed by an executor or administra-

Extension of Time to Pay Massachusetts Estate Tax, may

tor, or if there is no executor or administrator appointed,

be filed, if necessary.

qualified and acting within the Commonwealth, then by any

person in actual or constructive possession of any property

When to File

of the decedent.

File this application sufficiently early to permit the Mass-

Due Date of Massachusetts Estate Tax

achusetts Estate Tax Bureau to consider the application

Return, Form M-706

and reply before the due date of the return. An extension of

time to file shall only be granted if application is made prior

Form M-706, Estate Tax Return, is due within nine months

to the due date of the return, accompanied by the estimated

after the date of decedent’s death (with respect to those

tax payment.

estates of decedents dying on or after January 1, 1976).

How and Where to File

Specific Instructions

Complete this form in duplicate and file with the Massachu-

An extension of time to file must be for a reasonable period.

setts Department of Revenue, Estate Tax Bureau, PO Box

The reasons for the extension must establish why it is im-

7023, Boston, MA 02204.

possible or impracticable for the executor to file a substan-

tially complete return on or before the due date.

Interest

In addition to a timely filing of this application, an amount

Any unpaid portion of the tax finally determined to be due

equal to the tax reasonably estimated to be due must be

will bear interest from the original due date of the return to

paid. Failure to pay 80% of the tax due by the due date

the date of payment.

shall void any extension and the return shall be subject to

a penalty for late filing. Make check payable to the Com-

Penalties

monwealth of Massachusetts. Enter the decedent’s Social

If the Massachusetts Estate Tax Return is not timely filed,

Security number on the check.

a penalty shall be imposed at the rate of 1% per month,

The Massachusetts Estate Tax Bureau will complete the

or fraction thereof, to a maximum of 25% of the unpaid

form and return a copy to the applicant. If the application is

balance.

approved, attach a copy to the estate tax return filed. The

If the Massachusetts Estate Tax is not timely paid, a penalty

estate tax return must be filed on or before the expiration of

¹⁄₂% per month, or fraction

shall be imposed at the rate of

the extension period granted.

thereof, to a maximum of 25% of the unpaid balance.

Form M-4768 - Application For Extension Of Time To File Massachusetts Estate Tax Return Page 2

Related Articles

Related forms

Related Categories