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Filing Due Dates Filing an Amended Return
Massachusetts General Laws (MGL) ch 62C §§ If you need to change a line item on your return,
11 and 12 require C corporations to file their tax complete a return with the corrected information
returns on or before the 15th day of the fourth and fill in the Amended return oval. An amended
month following the close of each taxable year return can be filed to either increase or decrease
(April 15 in the case of corporations filing on a your tax. Generally, an amended return must be
calendar year basis). S corporation tax returns filed within three years of the date that your origi-
are due on the 15th day of the third month fol- nal return was filed. Electronic filing requirements
lowing the close of each taxable year. See Techni- apply to amended returns and disputes. See TIR
cal Information Release (TIR) 17-5. 16-9 for further information.
Extension Due Dates Federal Changes
Urban redevelopment corporations are allowed If this is an amended Massachusetts return and it
an automatic extension to file their tax returns if does not report changes that result from the filing
they satisfy the payment requirements stated in of a federal amended return or from a federal audit
TIR 15-15. For urban redevelopment corpora- (for example, if the amended Massachusetts return
tions, tax returns filed on extension are due 6 is reporting only a change in the apportionment
months from the due date (October 15 in the case calculation or an additional tax credit), fill in only
of C corporations filing on a calendar year basis). the Amended return oval. If this is an amended
See TIR 17-5. return that includes changes you have reported
Taxpayers meeting certain payment requirements on an amended federal return filed with the IRS
will be given an automatic seven-month exten- for the same tax year, fill in both the “amended
sion in the case of corporate excise taxpayers fil- return” box and the Federal amendment oval. If
ing combined reports and a six-month extension the amended Massachusetts return incorporates
for other corporate taxpayers. Taxpayers filing un- changes that are the result of an IRS audit, check
related business income tax returns will be given both the Amended return oval and the Federal
an eight-month extension. For further informa- audit oval; enclose a complete copy of the federal
tion, see TIR 15-15. audit report and supporting schedules.
Note: An extension of time to file is not valid if Consent to Extend the Time to Act on an
the corporation fails to pay at least 50% of the Amended Return Treated as Abatement
total tax liability or the minimum tax of $456, Application
which ever is greater, by or before the return due In certain instances, an amended return showing
date. a reduction of tax may be treated by DOR as an
Any tax not paid on or before the due date — abatement application. Under such circumstances,
without regard to the extension — shall be sub- by filing an amended return, you are giving your
ject to an interest charge. consent for the Commissioner of Revenue to act
upon the abatement application after six months
Who Must File Form 121A? from the date of filing. See TIR 16-11. You may
Every entity subject to taxation under MGL ch withdraw such consent at any time by contacting
121A must file an annual return on Form 121A. the DOR in writing. If consent is withdrawn, any
In most instances returns and payments must be requested reduction in tax will be deemed denied
submitted electronically. Failure to submit the re- either at the expiration of six months from the
turn electronically when required to do so may re- date of filing or the date consent is withdrawn,
sult in a penalty of $100. For further information whichever is later.
on electronic filing requirements, see TIR 16-9.
Filing an Application for Abatement
What Is a Valid Return? File an Application for Abatement, Form ABT, only
A valid return is a return that properly documents to dispute one of the following:
how the taxpayer arrived at their gross income
figure on line 1a in the Computation of Excise
section. Preliminary or final audited financial
statements and/or a copy of the federal form filed
by the taxpayer are examples of proper documen-
tation. In addition, the taxpayer must submit a let-
ter from their city or town assessor attesting to
the fair cash value of their property as of January
1, 2021. Failure to meet these minimum require-
ments may result in a penalty for filing an insuffi-
cient return.
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