M-990T-7004: Massachusetts Income Tax Extension Payment Worksheet and Voucher (2025)

Who files this form

The 2025 Form M-990T-7004 worksheet and payment voucher may be used by taxpayers filing Massachusetts Form M-990T, Form M-990T-62 or Form 3M.

The extension process is automatic if the required payments are made:

• Form M-990T: Pay at least 50% of the total tax ultimately due to qualify for an eight-month filing extension.
• Form M-990T-62 or Form 3M: Pay at least 80% of the total tax ultimately due to qualify for a six-month filing extension.

These payments must be made by the original return due date. If worksheet line 3 shows no tax due, no further action is needed for the extension. Taxpayers required to pay electronically must not use the paper voucher.

When it's due

For tax year 2025, any extension payment must be submitted electronically or with the voucher on or before the 15th day of the fourth month after the close of the taxable year, whether the taxpayer uses a calendar or fiscal year.

The worksheet says the full amount of tax due on line 3 must be paid by the original return due date. An extension gives you more time to file, not more time to pay.

What you'll need

Have the following information ready to complete the worksheet and voucher:

• Estimated tax for the taxable year.
• Advance or estimated payments already made, if any.
• Business name and federal identification number.
• Mailing address.
• Payment period end date.
• Whether the business is incorporated in Massachusetts.
• Extension type, extension-until date and payment amount.

The text does not list supporting documents to attach.

How to file

1. Enter your estimated tax for the taxable year on worksheet line 1.
2. Enter advance or estimated payments on line 2.
3. Subtract line 2 from line 1 to calculate the tax due on line 3.
4. If line 3 shows tax due, pay online at mass.gov/masstaxconnect or use the M-990T-7004 voucher, unless electronic payment is required. If no tax is due, no further action is needed for the extension.

The supplied text does not give a mailing address for the voucher.

Electronic filing requirement: Corporations exempt under Internal Revenue Code Section 501 that file Form M-990T and report unrelated business taxable income of $100,000 or more must file electronically. Once this threshold is met, the requirement applies going forward to returns, amended returns, abatement requests (appeals) and extension payments of $5,000 or more.

Common mistakes

• Treating the extension as extra time to pay. Interest is charged on tax not paid by the original due date.
• Paying too little to qualify for the extension. If less than 50% is paid for Form M-990T, or less than 80% for Form M-990T-62 or Form 3M, by the original due date, the extension is invalid. Late-return and late-payment penalties and interest are then assessed from the original due date.
• Confusing the extension minimum with the full payment due. The worksheet says to pay the full amount on line 3 by the original return due date.
• Using the paper voucher when electronic payment is required. The form specifically says not to use the voucher in that situation.

Questions people ask

How long is the filing extension?

Form M-990T filers receive an eight-month extension if they meet the payment requirements. Form M-990T-62 and Form 3M filers receive a six-month extension if they meet their payment requirements.

What if the worksheet shows no tax due?

If line 3 shows no tax due, no further action is needed for the extension.

Can I pay online?

Yes. Pay through MassTaxConnect at mass.gov/masstaxconnect. If electronic payment is required, do not use the paper voucher.

What happens if tax remains unpaid after the extended period?

The form states that tax not paid within the extended period is subject to a penalty of 1% per month, up to 25%, from the extended due date. Interest applies to tax not paid by the original due date. If the extension is invalid because payment requirements were not met, late-return and late-payment penalties and interest are assessed from the original due date.

Official sources

• https://www.mass.gov/lists/dor-tax-forms-and-instructions