Massachusetts DOR Estimated Tax Payments

Individuals and businesses can make estimated tax payments electronically through MassTaxConnect. It's fast, easy, and secure. In addition, extension, return, and bill payments can also be made.

Visit the MassTaxConnect video tutorial, How to Make an Estimated Payment.

Individuals and businesses may also check their total estimated tax payments with MassTaxConnect or by calling (617) 887-6367 or (800) 392-6089 (which is toll-free in Massachusetts).

Calculations

Before making an Income quarterly estimated payment, calculate online with: the Quarterly Estimated Tax Calculator.

Individuals can also calculate their underpayment penalty with:

• MassTaxConnect's Estimated tax penalty calculator (M-2210)
• Form M-2210 - Underpayment of Massachusetts Estimated Income Tax.

Please note:

• Some taxpayers are required to pay electronically. Visit DOR e-filing and payment requirements and
  • TIR 16-9
  • TIR 21-9
• MassTaxConnect will not accept estimated payments for a prior year after January 15^st.

Instead of sending a paper check with a payment voucher, individuals and businesses can make return payments electronically through MassTaxConnect. It’s fast, easy and secure.

Please note: Some taxpayers are required to pay electronically. Visit DOR e-filing and payment requirements, TIR 16-9 and TIR 21-9.

Printable Vouchers, Instructions and Worksheets

• Form 1-ES, 2023 Estimated Income Tax Payment Vouchers, Instructions and Worksheet

• Form 2-ES, 2023 Estimated Tax Payment for Filers of Forms 2 or 2G Vouchers, Instructions and worksheet

• Form UBI-ES, 2023 Non-Profit Entities Corporation Estimated Tax Payment Vouchers and Instructions

The following must be filed electronically through MassTaxConnect. See TIR 16-9 and TIR 21-9 for more information.

• Form 355-ES, 2023 Corporate Estimated Tax Payment Instructions and Worksheet

• Form 63 FI-ES, 2023 Financial Institution Corporate Estimated Tax Payment Instructions and Worksheet

• Form 63-29A-ES, 2023 Ocean Marine Estimated Tax Payment Instructions and Worksheet

• Form 121A-ES, 2023 Urban Redevelopment Corporation Estimated Excise

You must make estimated payments if the expected tax due on your taxable income not subject to withholding is more than $400. Generally, you need to pay at least 80% of your annual income tax liability before you file your return for the year through withholding or by making estimated tax payments on any income not subject to withholding. Farmers and fishermen generally need to pay at least two-thirds (66.67%), rather than 80%.

As a taxpayer, making estimated tax payments ensures that you are able to meet the statutory requirement that taxes due are paid periodically as income is received during the year.

Individuals and businesses can make estimated tax payments electronically through MassTaxConnect. It's fast, easy, and secure. In addition, extension, return, and bill payments can also be made.

Calculations

Before making an Income quarterly estimated payment, calculate online with: the Quarterly Estimated Tax Calculator.

Individuals can also calculate their underpayment penalty with:

• MassTaxConnect's Estimated tax penalty calculator (M-2210).
• Form M-2210: Underpayment of Massachusetts Estimated Income Tax

Keep in mind:

• Some taxpayers are required to pay electronically. Visit DOR e-filing and payment requirements and
  • TIR 16-9
  • TIR 21-9
• Individuals and Fiduciaries which are not required to pay electronically may use a printable form.

Due Dates

If you file on a calendar-year basis for 2022, your estimated tax must be paid:

• In full on or before April 18, 2023 of the taxable year or
• In four 25% installments of the required annual payment.

Installment Due Dates

• First installment is due on or before April 18, 2023.
• Second installment is due on or before June 15, 2023.
• Third installment is due on or before September 15, 2023.
• Fourth installment is due on or before January 16, 2024.

Types of income individuals might not have had taxes withheld from:

• Salaries and wages from employment not subject to Massachusetts withholding
• Unemployment compensation (if you didn't elect voluntary Massachusetts withholding)
• Dividends and interest income
• Gains from the sale or exchange of capital assets
• Income from a trade, business, profession, partnership, or S corporation
• Income from an estate or trust
• Certain Lottery or gambling winnings
• Income from certain pensions or retirement savings plans
• Rental income.

Please note:

• There is no safe harbor provision for first-year filers of a Fiduciary return, Corporate trust return or Non-profit organization return.

For more information visit the general information section of Form 1-ES and Form 2-ES.

Also, visit DOR Personal Income and Fiduciary estimated tax payments.

All corporations that reasonably estimate their corporate excise to be in excess of $1,000 for the taxable year are required to make estimated tax payments to Massachusetts.

Estimated taxes must either be:

• Paid in full on or before the 15th day of the third month of the corporation's taxable year or
• Paid in four installments according to the schedule below.

For more information visit Corporate estimated payments.

MassTaxConnect will not accept estimated payments for a prior year after January 15th.

Prior year printable vouchers will not be accepted.

Unlike estimated payment vouchers, which have specific quarterly due dates, standard payment vouchers should only be used to submit a payment due with a tax return or amended tax return.

Use a payment voucher when you are sending a paper check to DOR but your tax return has been filed electronically. If you are sending a paper tax return and a paper check together, no payment voucher is required.

A standard payment voucher should not be used as a substitute for an estimated payment voucher.

The current standard printable payment vouchers are:

• 2022 Form PV: Massachusetts Income Tax Payment Voucher
• 2022 Form 2-PV: Massachusetts Fiduciary Income Tax Payment Voucher

Instead of sending a paper check with a payment voucher, individuals and businesses can make return payments electronically through MassTaxConnect. It’s fast, easy and secure.

Note: The following standard payment vouchers have to be paid electronically.

• 2022 Form 355-PV: Massachusetts Corporate Tax Payment Voucher
• 2022 Form 355S-PV: Massachusetts Corporate Tax Payment Voucher