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Prepare Form M-4868 extension

Use the
MAExt
 screen in the
Payments
 folder to generate the Form M-4868 extension voucher. Per TIR 16-10, you don't need to file an extension request if the taxpayer has already paid 80% of the tax due by the original due date. Therefore, MADOR doesn't have an extension request. Instead, MADOR provides Form M-4868 solely to use as a voucher to accompany a payment.
note
Details on Form M-4868, Application for Extension of Time to File:
  • Submitting an extension without payment has no effect on waiving of penalties.
  • Since the Massachusetts Department of Revenue doesn't require an extension request if the taxpayer has paid 80% of the tax due by the original due date, filing federal Form 4868 with the IRS for Massachusetts purposes is unnecessary and has no effect on waiving penalties.
  • The Massachusetts Department of Revenue supports electronic filing of the extension with payment only.
  • The Massachusetts Department of Revenue also provides a means for taxpayers to make payments online or via telephone.
Payments and filing criteria:
Taxpayers who don't pay all of their income tax by the original return due date are usually subject to a late penalty. However, the Massachusetts Department of Revenue waives certain late penalties on the unpaid balance of tax that's due as of April 16, 2023 if the taxpayer meets the following criteria:
  • The taxpayer pays at least 80% of the tax by the original due date, April 16, 2023. You can do this via a variety of methods, including withholding, estimates, and Form M-4868 payment.
  • The taxpayer files Form 1 or Form 1-NR/PY by the extended due date, October 16, 2023.
  • The taxpayer pays the remainder of the tax due by the extended due date, October 16, 2023.

Prepare Form M-4868

Use the following information to prepare Form M-4868, Application for Extension of Time to File.
Enter extension data
You can prepare the extension in several ways:
  • Have UltraTax CS calculate the extension payment amount based on current data entered:
     
    1. Enter
      X
       in the
      Calculate Extension
       field on the
      MAExt
       screen.
    2. Select
      Setup
      ,
      1040 Individual
      , the
      Federal
       tab, then
      Extensions
       to select the method for calculating the extension amount.
      note
      Selecting multiple clients for electronic filing via
      File
      ,
      Print Extensions
       causes UltraTax CS to mark the
      Calculate Extension
       field if the
      Create an extension without total tax liability amounts
       checkbox isn't marked.
  • Force the amount to pay with Form M-4868:
     Enter an amount in the
    Balance due on extension (Force)
     field on the
    MAExt
     screen.
  • If no balance is due:
     The Massachusetts Department of Revenue requests that taxpayers don't submit Form M-4868 unless there's an accompanying payment.

Print the extension

Select
File
, then
Print Extensions
 to print Form M-4868 when data entry is complete on the
MAExt
 screen.

Prepare the return after filing an extension

Make sure to do the following when preparing an extended return:
  • Amount actually paid with extension:
     The amount paid with extension is reported in the Payments section of Form 1-NRPY. Enter the amount in the
    Extension payment actually made; reportable on main return
     field on the
    MAExt
     screen. UltraTax CS populates this field when you create the extension. Change the data entered for this amount if the taxpayer paid some other amount.
    note
    If you filed an extension via means other than UltraTax CS, enter the actual amount paid with the extension in the
    Force
     field. By doing so, UltraTax CS will automatically complete data entry in other fields, including fields for extended due date and amount actually paid with extension.
  • Date return filed:
     Enter the
    Date return filed
     on the
    MAPen
     screen. If the date exceeds the extended due date, UltraTax CS calculates a late penalty on the unpaid balance due.
  • No need to attach the extension to the return:
     Since the filing of an extension request isn't needed, the Massachusetts Department of Revenue doesn't need a copy of the federal or state extension when filing the return on paper.

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