Massachusetts franchise tax: due date, fees & penalties (2026)
Quick answer
S corporations: fifteenth day of the third month following the taxable year; other business corporations: fifteenth day of the fourth month.
Deadline rule
S corporations: fifteenth day of the third month following the taxable year; other business corporations: fifteenth day of the fourth month.
Last verified Oct 25, 2026
How do I file?
Corporate excise
Entity types
Corporation; foreign corporation
Last verified Oct 25, 2026 — source and quotation
All domestic and foreign corporations with nexus in Massachusetts are subject to the corporate excise.
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When do I file or renew?
Corporate excise
Deadline rule
S corporations: fifteenth day of the third month following the taxable year; other business corporations: fifteenth day of the fourth month.
Last verified Oct 25, 2026 — source and quotation
Except as otherwise provided in this chapter, an S corporation, as defined under section 1361 of the Internal Revenue Code, as amended and in effect for the taxable year, shall file a return on or before the fifteenth day of the third month following the close of each taxable year, and any other business corporation shall file a return on or before the fifteenth day of the fourth month following the close of each taxable year.Official source
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Official sources and verification (3)
Last verified Oct 25, 2026. Each quotation supports the corresponding published value.
Corporate excise
Corporate excise
Except as otherwise provided in this chapter, an S corporation, as defined under section 1361 of the Internal Revenue Code, as amended and in effect for the taxable year, shall file a return on or before the fifteenth day of the third month following the close of each taxable year, and any other business corporation shall file a return on or before the fifteenth day of the fourth month following the close of each taxable year.Official source
Last verified Oct 25, 2026
Corporation; foreign corporation
corporation; foreign_corporation
All domestic and foreign corporations with nexus in Massachusetts are subject to the corporate excise.Official source
Last verified Oct 25, 2026
S corporations: fifteenth day of the third month following the taxable year; other business corporations: fifteenth day of the fourth month.
S corporations: fifteenth day of the third month following the taxable year; other business corporations: fifteenth day of the fourth month. Applies to: Business corporation returns under Massachusetts General Laws chapter 62C section 11.
Except as otherwise provided in this chapter, an S corporation, as defined under section 1361 of the Internal Revenue Code, as amended and in effect for the taxable year, shall file a return on or before the fifteenth day of the third month following the close of each taxable year, and any other business corporation shall file a return on or before the fifteenth day of the fourth month following the close of each taxable year.Official source
Last verified Oct 25, 2026
Not yet verified: corporate excise: fee, corporate excise: late penalty, corporate excise: grace — see the official agency.
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Last verified Oct 25, 2026.
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