State & Local Tax (SALT)
State Tax Deadlines
Priyanka B A
Massachusetts operates on a distinct filing calendar and imposes entity-level compliance beyond federal rules.
Massachusetts Tax Deadlines at a Glance (2026)
Entity Type | Return Due | Extension Deadline |
|---|---|---|
Individuals | April 15, 2026 | October 15, 2026 |
C Corporations | April 15, 2026 | October 15, 2026 |
S Corporations | March 16, 2026 | September 15, 2026 |
Partnerships | March 16, 2026 | September 15, 2026 |
Individuals
Applies to residents, part-year residents, and nonresidents with MA-source income.
Businesses
Massachusetts imposes an entity-level excise tax on corporations and some S corporations.
Fiscal-Year Entities
Due dates follow months after year-end, not calendar alignment.
Estimated Taxes
Required for individuals and corporations exceeding state thresholds.
Related Articles
State & Local Tax (SALT)
State Tax Deadlines
Wyoming Tax Deadlines 2026: What Actually Applies
Wyoming has no individual or corporate income tax, so there's no income return to file. What applies: sales and use tax and the annual report. 2026 dates here.
State & Local Tax (SALT)
State Tax Deadlines
Wisconsin Tax Deadlines 2026: Filing Guide
Wisconsin 2026 tax deadlines: individuals and C-corps file April 15, S-corps and partnerships March 16. Covers the 7.9% PTE election and nonresident rules.
State & Local Tax (SALT)
State Tax Deadlines
West Virginia Tax Deadlines 2026: Filing Guide
West Virginia 2026 tax deadlines: individuals and C-corps file April 15, pass-throughs March 16. Covers the EPT-100 election and nonresident withholding.