In Massachusetts, the initial filing deadline for the 2010 state tax return is April 19, 2011. If you receive an approved extension, though, your deadline will be pushed back to October 19, giving you six additional months to submit your return.http://www.mass.gov/?pageID=dorterminal&L=3&L0=Home&L1=Tax+Professionals&L2=Software+Developers&sid=Ador&b=terminalcontent&f=dor_taxprofessionals_2011_tax_due_date&csid=Ador  However, the extension will not apply to the deadline for payment. If you owe additional tax with your return, it will still be due in full by April 19.http://www.mass.gov/Ador/docs/dor/Forms/IncTax10/addl/m_4868.pdf  

Unlike some other states, Massachusetts does not require that you have a good cause for filing a tax extension. As long as you pay your entire tax balance before April 15 and complete the written extension request if you are required to do so, your extension will be granted.http://www.mass.gov/Ador/docs/dor/Forms/IncTax10/addl/m_4868.pdf 

To start your Massachusetts extension, you first need to gather all of the necessary tax information to calculate your state tax liability. This will be the same information you will use to prepare your state return, so be sure to keep it in an easily accessible place for later use. You will need the following:

1. The total earned income you received during the year––For employees, this will appear on Form W-2 or Form 1099 as state taxable wages. For self-employed individuals, this will be the total income received from the business minus any applicable business expenses.
2. The total unearned income that is also subject to taxation in Massachusetts––Among other things, this includes unemployment benefits, pension payments, and lottery winnings.
3. The amount of state income taxes you paid during the year––Employees generally have this withheld from their pay. It is then reported on Form W-2 as state taxes withheld. Self-employed individuals will use the total of any estimated tax payments they made.
4. A copy of your completed federal tax return, if you are filing one

If you will be filing a federal income tax return, you may wish to complete that form before you begin working on your Massachusetts extension. This can help you to keep important facts consistent between both forms. If you will not be filing a federal tax return at this time, be sure that you use the same filing status and exemptions when you do file your federal forms.http://www.mass.gov/Ador/docs/dor/Forms/IncTax10/f1_nrpypdfs/form_1.pdf 

To complete the Massachusetts extension request, you will also need the following:

1. Your Social Security number
2. Your complete mailing address
3. Your spouse's Social Security number, if you will be filing a joint tax returnhttp://www.mass.gov/Ador/docs/dor/Forms/IncTax10/f1_nrpypdfs/form_1.pdf
   

Your next step is to properly assess the amount of additional state income tax you will owe, if any. You will need a paper copy of Form 1 "Massachusetts Individual Income Tax Return" to do this. This form and the accompanying instructions is available for download on the Massachusetts Department of Revenue website or for pickup at your local library during tax season.http://www.mass.gov/Ador/docs/dor/Forms/IncTax10/f1_nrpypdfs/form_1.pdf 

Start by reading the tax form instruction booklet carefully to see if there any income adjustments you will be required to make. Be sure to read the section regarding state tax credits as well, since you may be eligible to claim some of these on your return. Begin the form by entering your exemptions on line 2 and your earned income on line 3. Fill in your other sources of taxable income on lines 4 through 9.http://www.mass.gov/Ador/docs/dor/Forms/IncTax10/f1_nrpypdfs/form_1.pdf 

Once you calculate your total Massachusetts income on line 10, subtract applicable deductions on lines 11 through 15 and make any necessary income adjustments on lines 17 through 20. This will calculate your total Massachusetts taxable income on line 21. At this point, stop and consult the tax tables located in the instruction booklet to assess the exact amount of tax owed on your taxable income. Enter this as your tax on line 22.http://www.mass.gov/Ador/docs/dor/Forms/IncTax10/f1_nrpypdfs/form_1.pdf

Add any extra taxes that apply to you on lines 23 through 26. For the remainder of the form, you will apply state credits that you qualify to claim and subtract the state income taxes you have already paid in. The amount left over will be either an overpayment resulting in a refund or an underpayment resulting in a balance due.http://www.mass.gov/Ador/docs/dor/Forms/IncTax10/f1_nrpypdfs/form_1.pdf 

If you will be receiving a refund on your tax return, you can skip this step. File your return as soon as you are able and you should still receive your full state refund. You may file an extension request if you choose, but you must do so via the online portal at the Massachusetts Department of Revenue website.https://wfb.dor.state.ma.us/webfile/wsi/ 

But, if you calculated that you will owe additional tax in step 2, you must complete an extension request. If your tax owed is less than $5,000, you can file your extension online through the state website or you can complete the written extension form. You can also pay your balance electronically through electronic check withdrawal if you choose.https://wfb.dor.state.ma.us/webfile/wsi/ 

On the other hand, if you owe more than $5,000 you are required to complete a written extension request using Form M-4868 "Application for Automatic Six-Month Extension of Time to File a Massachusetts Income Tax Return". This form is also available for download on the state department of revenue website.http://www.mass.gov/Ador/docs/dor/Forms/IncTax10/addl/m_4868.pdf 

Complete the form by entering your name and Social Security number as well as your spouse's Social Security number if applicable. Fill in your current mailing address and select the type of tax return you will eventually submit. Write in the total payment amount you are remitting with the form, then sign and date the form at the bottom. Make a copy of the voucher for your records. Then send it, along with a check or money order for your balance, to the address stated on the request.http://www.mass.gov/Ador/docs/dor/Forms/IncTax10/addl/m_4868.pdf

If you are unable to pay your entire balance at once, send in what you can and contact the Massachusetts Department of Revenue about setting up a payment plan to help you pay off your additional tax. Once you remit your first payment, prepare your state return as soon as possible.