Tax

Massachusetts Department of Revenue Tax Relief

Catherine H. Hines
Counsel, Tax Department
Published: McLane.com
March 27, 2020
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Updated 4/3/2020

Sale and Use Tax: For vendors (generally, retailers and others selling personal property or taxable services) whose cumulative sales and use tax liability for the 12-month period ending February 29 is less than $150,000, Massachusetts has delayed sales and use tax payment and return filing due dates that would ordinarily occur between March 20 and May 31, until June 20. The suspension does not apply to marijuana retailers, marketplace facilitators, or motor vehicle vendors.

Room Occupancy Excise Tax: For operators of hotels and similar businesses whose cumulative room occupancy excise tax liability for the 12-month period ending February 29 is less than $150,000, Massachusetts has delayed room occupancy excise tax payment and return filing due dates that would ordinarily occur between March 20 and May 31, until June 20. The suspension does not apply to intermediaries.

Penalty Relief for Meals Tax and Room Occupancy TaxThe Department of Revenue will waive late-file and late-pay penalties for vendors with meals tax return filing and payment obligations, and operators and intermediaries with room occupancy excise tax return filing and payment obligations, that do not qualify for the relief described in the two paragraphs above, during the period between March 20 and May 31, as long as they file returns and remit payments by June 20. This is a waiver of penalties only. Statutory interest will continue to accrue.

Personal Income Tax Massachusetts has moved the state personal income tax filing and payment deadline to July 15, consistent with the federal deadline. All personal, trust and estate income tax returns and payments otherwise due on April 15 are now due July 15 instead. As long as payment of personal income taxes is made by July 15, automatic 6 month extensions (from the original April 15 due date) will be available. The first and second installments of estimated tax otherwise due April 15 and June 15, respectively, are now due July 15.  https://www.mass.gov/technical-information-release/tir-20-4-tax-filing-and-payment-relief-for-personal-income-and

Corporate Excise Tax: In addition, MA is waiving late-file and late-pay penalties that apply to corporate excise tax returns and payments due April 15.  Interest will continue to accrue on any payments not made by April 15. Note, however, that corporate excise tax due April 15 must be paid by that date in order for the taxpayer to be eligible for an automatic extension.   https://www.mass.gov/technical-information-release/tir-20-4-tax-filing-and-payment-relief-for-personal-income-and

The Department of Revenue has asked that no communications be sent to them on paper until further notice, since they do not have sufficient staff available to open correspondence.