An extension to file is not an extension to pay tax.
Massachusetts grants a conditional automatic extension for individuals and fiduciaries: it is void unless at least 80% of the tax liability is paid by the original due date. Partnerships get an unconditional automatic 6-month extension with no payment test.
Form M-4868, automatic only if 80% of tax liability paid by April 15, 2026
Fiduciaries (Form 2)
Form M-8736, same 80% condition
Partnerships (Form 3)
Automatic 6-month extension, no payment condition
Length
6 months for all three
Electronic filing requirement
Extension payments of $5,000 or more must be made electronically
Authority
M.G.L. c. 62C, §19; 830 CMR 62C.19.1
A federal extension does not satisfy Massachusetts' requirement - Massachusetts has "no zero dollar extensions": a payment (or proof that 80% is already covered by withholding/estimates) must accompany the Massachusetts filing.
Authority: M.G.L. c. 62C, §19 (extension of time to file); 830 CMR 62C.19.1. Sources: mass.gov/info-details/file-an-extension-and-pay-ma-personal-income-fiduciary-or-partnership-tax; mass.gov/technical-information-release/tir-93-4.
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