Form M-4868 - Application For Automatic Six-Month Extension Of Time To File Massachusetts Income Tax Return - 2013 Page 2

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Form M-4868 Instructions
This application is used by individuals to request an automatic six-
Your income tax return may be filed at any time within the six-month
Who Should File This Form
Filing Your Income Tax Return
month extension of time to file their Massachusetts income tax re-
extension period. When completing your return, enter the amount
turn. This form may also be used to extend the time to file your indi-
paid with this extension in the “amount paid with extension” line of the
vidual use tax if you elect to report use tax on your personal income
form you file.
tax return. This is the only application needed to request a six-month
Retain the top portion of this application for your records.
extension of time to file. The extension of time to file does not extend
the due date for payment of any tax due. Extensions are granted only
Note: You must detach Form M-4868 where indicated before mailing.
upon the timely filing of the extension with any required payment
Failure to do so may delay the processing of your extension.
amount. Certain taxpayers are required to file an application for ex-
If you and your spouse file a joint Form M-4868 but do not file a joint
tension via DOR’s website. See the section “Filing Your Extension Via
income tax return, the total automatic extension tax payment may
the Web” on page 1 for more information. Determine your required
be claimed on your separate return or the separate return of your
pay ment, if any, by completing the worksheet on the front of this form.
spouse, or divided in any way. The Social Security number of both
spouses must be entered on the separate returns.
utomatic Extension Granted if 100% Tax Due
If you and your spouse file a separate Form M-4868 and later elect
If line 7 is “0” and you meet criteria set forth in
TIR
06-21, you are no
is Paid by Tax Return Due Date
to file a joint income tax return, enter on the extension paid line the
longer required to file Form M-4868. However, if you do choose to
sum of the amounts paid on the separate Forms M-4868. Be sure to
file Form M-4868 with “0” entered in line 7, you must do so electron-
enter the Social Security numbers of both spouses on your income
ically. See page 1 for more information.
tax return.
Note: If line 7 is “0” or you are making a payment of $5,000 or more,
Form M-4868 and any payment must be filed electronically, either
The Massachusetts Department of Revenue (DOR) may terminate
Termination of Extension
through E-File or via the Web. If you are making a payment of less
an automatic extension at any time by mailing a notice of termination
than $5,000, you also have the option of filing Form M-4868 elec-
to the taxpayer(s) or to the person who requested the extension for
tronically. See page 1 for more information.
the taxpayer(s). The notice shall be mailed at least ten days prior to
the termination date designated in the notice.
Form M-4868 is due on or before April 15, 2014, or on or before the
When to File This Form
original due date of the return for fiscal year filers. If the due date is a
Mail your completed extension form with any payment due or a copy
Where to File
Saturday, Sunday, or legal holiday, substitute the next regular workday.
of your federal extension form to: Massachusetts Department of
This application must be accompanied by payment of any tax esti-
Required Payment
Revenue, PO Box 7070, Boston, MA 02204.
Write your Social Security number(s) on the lower left corner of your
mated to be due. The extension will be considered void if 80% of the
check. Make your check or money order payable to the Common-
total tax liability is not paid on or before the original due date of the re-
turn. Void extensions are subject to penalty and interest charges from
the original due date.
wealth of Massachusetts.
Any portion of tax not paid on or before the due date of your return is
Penalties and Interest
subject to a late payment penalty of 1% per month of the tax due, up
to a maximum of 25%. Returns not filed on or before the due date are
subject to a late file penalty of 1% per month of the tax due, up to a
maximum of 25%. Interest will also be charged on any tax not paid
on or before the original due date.

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