Massachusetts business filing dates, 2027
State-level due dates for businesses filing in Massachusetts. Every line links to the official page it came from, with the date that page was read. Where no official source has been verified, the line says so instead of showing a date.
Add to Google CalendarAdd to Apple or OutlookDownload .ics39 dated lines in the calendar file · sources last read 2026-09-23
Coverage · 4 of 6 fully dated
Income / franchise tax return
UnsupportedThe annual return for the business’s tax year, and in franchise-tax states the report that keeps the entity in good standing. Which form and which date depend on the entity type and the tax year. Where the source grants an extension, it extends the time to file; the source says whether it also extends the time to pay.
Why no dates: Drafted from Massachusetts's official source; dates show once the rule has been independently checked against that source.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
| Form 355 C corporation excise return (2025)C corporation | Applies toFor a calendar-year 2025 C corporation, Form 355 and any tax are due April 15, 2026; with a valid extension, October 15, 2026. Fiscal-year filers work from their own year-end and are not covered. The extension is for filing: tax is paid by the original date (the extension payment), and the extended-date line pays tax with interest and penalties. | Due ruleUnsupported | 2027 datesAuthority for 2026 not yet published; no date is shown until it is. | Source · retrievedNo verified source on file |
| Form 355S S corporation excise return (2025)S corporation | Applies toFor a calendar-year 2025 S corporation, Form 355S and any tax are due March 16, 2026; with a valid extension, September 15, 2026. Fiscal-year filers work from their own year-end and are not covered. The extension is for filing: tax is paid by the original date (the extension payment), and the extended-date line pays tax with interest and penalties. | Due ruleUnsupported | 2027 datesAuthority for 2026 not yet published; no date is shown until it is. | Source · retrievedNo verified source on file |
| Form 3 partnership return | Applies toShown once verified | Due ruleUnsupported | 2027 datesNot yet verified against its official source; no date is shown until it is. | Source · retrievedNo verified source on file |
Estimated tax
UnsupportedInstallments paid during the year toward the year’s tax. Whether a business must pay them depends on its expected liability, which this page cannot know; the lines show when installments fall due for those who must.
Why no dates: Massachusetts's estimated tax payment dates are being re-checked against the official source, so they are not shown yet.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
| Estimated tax | Applies toShown once verified | Due ruleUnsupported | 2027 datesMassachusetts's estimated tax payment dates are being re-checked against the official source, so they are not shown yet. | Source · retrievedNo verified source on file |
Withholding
17 datesReturns and deposits of income tax withheld from employees’ wages. The agency assigns each employer a deposit frequency, usually from its past liability, so the dates differ by frequency.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Withholding return (M-941)annual withholding filerSource text“$100 or less | Annually due by January 31 of the following year MassTaxConnect or Form M-941. | With return”verbatim · mass.gov · retrieved 2026-09-23 “$101 - $1,200 | Quarterly due on or before last day of month following close of calendar quarter, i.e., on or before April 30, July 31, October 31 and January 31. MassTaxConnect or Form M-941. | With return”verbatim · mass.gov · retrieved 2026-09-23 “$1,201 - $25,000 | Monthly due on or before 15th day of following month except for the payments for March, June, September, and December - these are due on last day of the following month. MassTaxConnect or Form M-941. | With return”verbatim · mass.gov · retrieved 2026-09-23 “When the day or the last day for the performance of any act, including the making of any payment or tender of payment, authorized or required to be performed at such an office falls on a Saturday, Sunday or legal holiday, the act may be performed on the next succeeding business day.”verbatim · M.G.L. c.30 §24 · malegislature.gov · retrieved 2026-09-26 | Applies toFor an employer the preparer attests withholds Massachusetts income tax, by the filing frequency it declares: $100 or less a year, annually by January 31; $101 to $1,200, quarterly by April 30, July 31, October 31 and January 31; $1,201 to $25,000, monthly by the 15th of the next month except March, June, September and December, which are due the last day of the next month. Larger employers (quarter-monthly payments) are not dated here. | Due ruleForm M-941: January 31 of the year after the calendar year endsIf this date falls on a Saturday, Sunday or a Massachusetts legal holiday, it moves to the next business day — M.G.L. c.30 §24. Not every such holiday is compiled: c.4 §7 names "Thanksgiving Day" without a date rule (the day is proclaimed), so it is not listed. Evacuation Day and Bunker Hill Day are legal holidays in Suffolk county only, and the same clause requires state agencies located in Suffolk county to be "open for business and appropriately staffed" on them, so neither is listed.malegislature.gov/Laws/GeneralLaws/PartI/TitleIII/Chapter30/Section24 (official source, opens in a new tab)retrieved · M.G.L. c.30 §24 | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedmass.gov/info-details/massachusetts-withholding-tax-guide (official source, opens in a new tab)retrieved |
Withholding return (M-941)quarterly withholding filerSource text“$100 or less | Annually due by January 31 of the following year MassTaxConnect or Form M-941. | With return”verbatim · mass.gov · retrieved 2026-09-23 “$101 - $1,200 | Quarterly due on or before last day of month following close of calendar quarter, i.e., on or before April 30, July 31, October 31 and January 31. MassTaxConnect or Form M-941. | With return”verbatim · mass.gov · retrieved 2026-09-23 “$1,201 - $25,000 | Monthly due on or before 15th day of following month except for the payments for March, June, September, and December - these are due on last day of the following month. MassTaxConnect or Form M-941. | With return”verbatim · mass.gov · retrieved 2026-09-23 “When the day or the last day for the performance of any act, including the making of any payment or tender of payment, authorized or required to be performed at such an office falls on a Saturday, Sunday or legal holiday, the act may be performed on the next succeeding business day.”verbatim · M.G.L. c.30 §24 · malegislature.gov · retrieved 2026-09-26 | Applies toFor an employer the preparer attests withholds Massachusetts income tax, by the filing frequency it declares: $100 or less a year, annually by January 31; $101 to $1,200, quarterly by April 30, July 31, October 31 and January 31; $1,201 to $25,000, monthly by the 15th of the next month except March, June, September and December, which are due the last day of the next month. Larger employers (quarter-monthly payments) are not dated here. | Due ruleForm M-941: last day of the month after the quarter endsIf this date falls on a Saturday, Sunday or a Massachusetts legal holiday, it moves to the next business day — M.G.L. c.30 §24. Not every such holiday is compiled: c.4 §7 names "Thanksgiving Day" without a date rule (the day is proclaimed), so it is not listed. Evacuation Day and Bunker Hill Day are legal holidays in Suffolk county only, and the same clause requires state agencies located in Suffolk county to be "open for business and appropriately staffed" on them, so neither is listed.malegislature.gov/Laws/GeneralLaws/PartI/TitleIII/Chapter30/Section24 (official source, opens in a new tab)retrieved · M.G.L. c.30 §24 | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedmass.gov/info-details/massachusetts-withholding-tax-guide (official source, opens in a new tab)retrieved |
Withholding return (M-941)monthly withholding filerSource text“$100 or less | Annually due by January 31 of the following year MassTaxConnect or Form M-941. | With return”verbatim · mass.gov · retrieved 2026-09-23 “$101 - $1,200 | Quarterly due on or before last day of month following close of calendar quarter, i.e., on or before April 30, July 31, October 31 and January 31. MassTaxConnect or Form M-941. | With return”verbatim · mass.gov · retrieved 2026-09-23 “$1,201 - $25,000 | Monthly due on or before 15th day of following month except for the payments for March, June, September, and December - these are due on last day of the following month. MassTaxConnect or Form M-941. | With return”verbatim · mass.gov · retrieved 2026-09-23 “When the day or the last day for the performance of any act, including the making of any payment or tender of payment, authorized or required to be performed at such an office falls on a Saturday, Sunday or legal holiday, the act may be performed on the next succeeding business day.”verbatim · M.G.L. c.30 §24 · malegislature.gov · retrieved 2026-09-26 | Applies toFor an employer the preparer attests withholds Massachusetts income tax, by the filing frequency it declares: $100 or less a year, annually by January 31; $101 to $1,200, quarterly by April 30, July 31, October 31 and January 31; $1,201 to $25,000, monthly by the 15th of the next month except March, June, September and December, which are due the last day of the next month. Larger employers (quarter-monthly payments) are not dated here. | Due ruleForm M-941 (1st month): 15th day of the 2nd month of the quarter; Form M-941 (2nd month): 15th day of the 3rd month of the quarter; Form M-941 (3rd month): last day of the month after the quarter endsIf this date falls on a Saturday, Sunday or a Massachusetts legal holiday, it moves to the next business day — M.G.L. c.30 §24. Not every such holiday is compiled: c.4 §7 names "Thanksgiving Day" without a date rule (the day is proclaimed), so it is not listed. Evacuation Day and Bunker Hill Day are legal holidays in Suffolk county only, and the same clause requires state agencies located in Suffolk county to be "open for business and appropriately staffed" on them, so neither is listed.malegislature.gov/Laws/GeneralLaws/PartI/TitleIII/Chapter30/Section24 (official source, opens in a new tab)retrieved · M.G.L. c.30 §24 | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedmass.gov/info-details/massachusetts-withholding-tax-guide (official source, opens in a new tab)retrieved |
Unemployment insurance
4 datesEmployer contribution and wage reports for unemployment insurance: the state program, and FUTA at the federal level.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Employment and wage detail reportSource text“Employment and wage detail reports are due quarterly, by 3 p.m. on the following dates: Q1 reports are due April 30 Q2 reports are due July 31 Q3 reports are due October 31 Q4 reports are due January 31”verbatim · mass.gov · retrieved 2026-09-23 | Applies toAn employer the preparer lists as a quarterly Massachusetts unemployment-insurance filer files its employment and wage detail report by 3 p.m. on April 30, July 31, October 31 and January 31. The source states no weekend rule, so the stated date is shown. | Due ruleWage detail report: last day of the month after the quarter ends | 2027 dates
† Falls on a Sunday; the source states no weekend rule. Falls on a Saturday; the source states no weekend rule. | Source · retrievedmass.gov/how-to/submit-employment-and-wage-detail-report (official source, opens in a new tab)retrieved |
Sales and use tax
17 datesReturns for sales and use tax collected under a permit. The agency assigns each permit holder a filing frequency; the dates differ by frequency.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Sales and use tax return (ST-9)annual filerSource text“$1,201 or more | Due monthly on or before the 30th day following the month represented by the return completed with MassTaxConnect or Form ST-9 (for goods); Form STS (for services) New! Advance payment requirements for: Sales and use, Sales tax on services, Meals tax, Room occupancy excise, Marijuana retail taxes Beginning April 2021, a provision in the FY21 budget requires that taxpayers with over $150,000 in cumulative tax liability in the prior year will be required to make advance payments. To learn more, visit New Advance Payment Requirement for Vendors and Operators in G.L. c. 62C, § 16B. | With return”verbatim · mass.gov · retrieved 2026-09-23 “$100 or less | Due annually on or before the 30th day following the year represented by the return completed with MassTaxConnect or Form ST-9 | With return”verbatim · mass.gov · retrieved 2026-09-23 “From $101 up to $1,200 | Due quarterly on or before the 30th day following the quarter represented by the return completed with MassTaxConnect or Form ST-9 (for goods); Form STS (for services) | With return”verbatim · mass.gov · retrieved 2026-09-23 “When the day or the last day for the performance of any act, including the making of any payment or tender of payment, authorized or required to be performed at such an office falls on a Saturday, Sunday or legal holiday, the act may be performed on the next succeeding business day.”verbatim · M.G.L. c.30 §24 · malegislature.gov · retrieved 2026-09-26 | Applies toBy sales and use tax collected per year: $100 or less annually; $101 to $1,200 quarterly; $1,201 or more monthly. Each return is due on or before the 30th day after the period. | Due ruleST-9: 30 days after the calendar year endsIf this date falls on a Saturday, Sunday or a Massachusetts legal holiday, it moves to the next business day — M.G.L. c.30 §24. Not every such holiday is compiled: c.4 §7 names "Thanksgiving Day" without a date rule (the day is proclaimed), so it is not listed. Evacuation Day and Bunker Hill Day are legal holidays in Suffolk county only, and the same clause requires state agencies located in Suffolk county to be "open for business and appropriately staffed" on them, so neither is listed.malegislature.gov/Laws/GeneralLaws/PartI/TitleIII/Chapter30/Section24 (official source, opens in a new tab)retrieved · M.G.L. c.30 §24 | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedmass.gov/guides/sales-and-use-tax (official source, opens in a new tab)retrieved |
Sales and use tax return (ST-9)quarterly filerSource text“$1,201 or more | Due monthly on or before the 30th day following the month represented by the return completed with MassTaxConnect or Form ST-9 (for goods); Form STS (for services) New! Advance payment requirements for: Sales and use, Sales tax on services, Meals tax, Room occupancy excise, Marijuana retail taxes Beginning April 2021, a provision in the FY21 budget requires that taxpayers with over $150,000 in cumulative tax liability in the prior year will be required to make advance payments. To learn more, visit New Advance Payment Requirement for Vendors and Operators in G.L. c. 62C, § 16B. | With return”verbatim · mass.gov · retrieved 2026-09-23 “$100 or less | Due annually on or before the 30th day following the year represented by the return completed with MassTaxConnect or Form ST-9 | With return”verbatim · mass.gov · retrieved 2026-09-23 “From $101 up to $1,200 | Due quarterly on or before the 30th day following the quarter represented by the return completed with MassTaxConnect or Form ST-9 (for goods); Form STS (for services) | With return”verbatim · mass.gov · retrieved 2026-09-23 “When the day or the last day for the performance of any act, including the making of any payment or tender of payment, authorized or required to be performed at such an office falls on a Saturday, Sunday or legal holiday, the act may be performed on the next succeeding business day.”verbatim · M.G.L. c.30 §24 · malegislature.gov · retrieved 2026-09-26 | Applies toBy sales and use tax collected per year: $100 or less annually; $101 to $1,200 quarterly; $1,201 or more monthly. Each return is due on or before the 30th day after the period. | Due ruleST-9: 30 days after the quarter endsIf this date falls on a Saturday, Sunday or a Massachusetts legal holiday, it moves to the next business day — M.G.L. c.30 §24. Not every such holiday is compiled: c.4 §7 names "Thanksgiving Day" without a date rule (the day is proclaimed), so it is not listed. Evacuation Day and Bunker Hill Day are legal holidays in Suffolk county only, and the same clause requires state agencies located in Suffolk county to be "open for business and appropriately staffed" on them, so neither is listed.malegislature.gov/Laws/GeneralLaws/PartI/TitleIII/Chapter30/Section24 (official source, opens in a new tab)retrieved · M.G.L. c.30 §24 | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedmass.gov/guides/sales-and-use-tax (official source, opens in a new tab)retrieved |
Sales and use tax return (ST-9)monthly filerSource text“$1,201 or more | Due monthly on or before the 30th day following the month represented by the return completed with MassTaxConnect or Form ST-9 (for goods); Form STS (for services) New! Advance payment requirements for: Sales and use, Sales tax on services, Meals tax, Room occupancy excise, Marijuana retail taxes Beginning April 2021, a provision in the FY21 budget requires that taxpayers with over $150,000 in cumulative tax liability in the prior year will be required to make advance payments. To learn more, visit New Advance Payment Requirement for Vendors and Operators in G.L. c. 62C, § 16B. | With return”verbatim · mass.gov · retrieved 2026-09-23 “$100 or less | Due annually on or before the 30th day following the year represented by the return completed with MassTaxConnect or Form ST-9 | With return”verbatim · mass.gov · retrieved 2026-09-23 “From $101 up to $1,200 | Due quarterly on or before the 30th day following the quarter represented by the return completed with MassTaxConnect or Form ST-9 (for goods); Form STS (for services) | With return”verbatim · mass.gov · retrieved 2026-09-23 “When the day or the last day for the performance of any act, including the making of any payment or tender of payment, authorized or required to be performed at such an office falls on a Saturday, Sunday or legal holiday, the act may be performed on the next succeeding business day.”verbatim · M.G.L. c.30 §24 · malegislature.gov · retrieved 2026-09-26 | Applies toBy sales and use tax collected per year: $100 or less annually; $101 to $1,200 quarterly; $1,201 or more monthly. Each return is due on or before the 30th day after the period. | Due ruleST-9: 30 days after the month endsIf this date falls on a Saturday, Sunday or a Massachusetts legal holiday, it moves to the next business day — M.G.L. c.30 §24. Not every such holiday is compiled: c.4 §7 names "Thanksgiving Day" without a date rule (the day is proclaimed), so it is not listed. Evacuation Day and Bunker Hill Day are legal holidays in Suffolk county only, and the same clause requires state agencies located in Suffolk county to be "open for business and appropriately staffed" on them, so neither is listed.malegislature.gov/Laws/GeneralLaws/PartI/TitleIII/Chapter30/Section24 (official source, opens in a new tab)retrieved · M.G.L. c.30 §24 | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedmass.gov/guides/sales-and-use-tax (official source, opens in a new tab)retrieved |
Annual report
1 dateThe annual or biennial report an entity files with the Secretary of State (or its equivalent) to stay in good standing. Some are keyed to the month the entity was formed.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Corporation annual reportcalendar-year corporationSource text“Every corporation authorized to transact business in the commonwealth MUST file an annual report with the Corporations Division within two and one half (2½) months after the close of the corporation’s fiscal year end.”verbatim · sec.state.ma.us · retrieved 2026-09-23 | Applies toA corporation the preparer attests is authorized to do business in Massachusetts (formed there or registered with the Corporations Division) files its annual report within two and one half months after its fiscal year ends — the 15th day of the 3rd month, read from the profile's fiscal year-end. The source states no weekend rule, so the stated date is shown. | Due ruleAnnual report: 15th day of the 3rd month after the tax year ends | 2027 dates
| Source · retrievedsec.state.ma.us/divisions/corporations/filing-by-subject/corporations/corporations-domestic.htm (official source, opens in a new tab)retrieved |
LLC annual reportSource text“Every limited liability company must file an annual report with the Corporations Division on or before the anniversary date of the filing of its original certificate of organization.”verbatim · sec.state.ma.us · retrieved 2026-09-23 | Applies toA Massachusetts LLC files its annual report on or before the anniversary date of the filing of its original certificate of organization. The profile holds the formation month but not the day, so no date is shown. Foreign LLCs (registration anniversary) are not covered. | Due ruleNo date: see the source text | 2027 dates— | Source · retrievedsec.state.ma.us/divisions/corporations/filing-by-subject/limited-liability/corporations-limited-liability-company.htm (official source, opens in a new tab)retrieved |
Due-date rules
no fixed dateThe conventions other lines cite: how a date on a weekend or holiday moves, and how a disaster declaration postpones deadlines.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Weekend and holiday due datesSource text“If the due date for filing tax returns or the due date for making tax payments falls on a Saturday or legal holiday the filing or payment may be made on the next succeeding business day. Since the offices of the Department of Revenue (DOR) are not generally or customarily open for business on Saturday, Saturday is not considered a business day for determining tax filing or payment due date, whether or not a particular division or office of DOR may remain open for business on a particular Saturday.”verbatim · mass.gov · retrieved 2026-09-23 | Applies toA Massachusetts tax return or payment due on a Saturday, Sunday or legal holiday may be filed or paid on the next business day (Saturday is not a business day). | Due ruleNo date: see the source text | 2027 dates— | Source · retrievedmass.gov/technical-information-release/tir-84-3-saturday-sunday-and-holiday-due-dates (official source, opens in a new tab)retrieved |
Dates are computed from the linked pages as they read on each retrieval date. Agencies change their pages, and the IRS postpones deadlines after disasters; confirm with the source before filing.
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