Massachusetts Estimated Tax Payments
Quarterly estimated payment schedule for Massachusetts in 2026, with federal comparison.
Massachusetts Department of Revenue
https://www.mass.gov/orgs/massachusetts-department-of-revenue
Federal Schedule (Reference)
Federal Individual Estimated Payments (Form 1040-ES)
Apr 15, 2026
40 days awayJun 15, 2026
101 days awaySep 15, 2026
193 days awayJan 15, 2027
315 days awayMassachusetts Estimated Payment Schedule
Quarterly dates by entity type. Dates matching the federal schedule are noted.
individual
Apr 15, 2026
40 days awayJun 16, 2026
102 days awaySep 15, 2026
193 days awayJan 15, 2027
315 days awaySole Proprietorship
Apr 15, 2026
40 days awayJun 16, 2026
102 days awaySep 15, 2026
193 days awayJan 15, 2027
315 days awayC Corporation
Apr 15, 2026
40 days awayJun 15, 2026
101 days awaySep 15, 2026
193 days awayDec 15, 2026
284 days awayFederal vs. Massachusetts Comparison
| Quarter | Federal | Massachusetts | Match? |
|---|---|---|---|
| Q1 | Apr 15, 2026 | Apr 15, 2026 | Same |
| Q2 | Jun 15, 2026 | Jun 16, 2026 | Different |
| Q3 | Sep 15, 2026 | Sep 15, 2026 | Same |
| Q4 | Jan 15, 2027 | Jan 15, 2027 | Same |
Entity Types Without State Estimated Payments
The following entity types do not have state-level estimated payment requirements listed for Massachusetts:
- Partnership — MA partnerships receive an automatic 6-month extension.
- S Corporation — Calendar-year due date follows federal timing for pass-through entities.
- LLC — Calendar-year due date follows federal timing for pass-through entities.
- Nonprofit — Nonprofit annual return generally due the 15th day of the 5th month.
FAQ
Does Massachusetts require estimated tax payments?
Yes. Massachusetts requires estimated payments for individual, Sole Proprietorship, C Corporation.
Are Massachusetts estimated payment dates the same as federal?
Massachusetts has its own estimated payment schedule that may differ from federal dates. Compare the dates below carefully.
What form do I use for Massachusetts estimated payments?
Contact Massachusetts Department of Revenue at https://www.mass.gov/orgs/massachusetts-department-of-revenue for the correct estimated payment voucher and instructions.