Massachusetts grants an automatic extension if 80% of the tax due is paid by the tax return due date.
If 80% of the tax due for 2019 has been paid through:
- timely estimated payments of tax;
- credits from your 2019 return;
- an overpayment from the prior tax year applied to the next year's estimated tax,
your extension is automatic. No filing is required.
If you need to make a payment to reach the 80%, fill out Form M-4868 , Application for Automatic Extension of Time to File Massachusetts Income Tax Return
, and file it with your payment.