10229: MA - Corporation, S-Corporation, and Partnership Extensions

The Commissioner will grant certain individuals, fiduciaries, partnerships, and domestic and foreign corporations an automatic six month extension of time to file a tax return, without the need for application by such taxpayer. For additional information, see TIR 06-21

If a payment is expected, an extension can be created and e-filed through Drake Tax. Before e-filing a Massachusetts extension, make sure to check the following screens:

• EF screen
  • Under State e-File Override, select MA EXT (and any other state that applies).
  • Under Federal e-File Override, select:
    • Federal 7004 Only, if sending a Federal Extension. 
    • Do Not Send Federal, if a Federal Extension is not being sent at that time.
• MA EXT screen
  • In an 1120S and 1120:
    • Select Y for Generate an Extension.
      • place a check mark in the box  "Carry the calculated required payment amount to the voucher" to have the software produce a voucher.
      • Overrides may be necessary in the extension worksheet section to produce the expected amount if income and/or deductions have not yet been entered.
      • Do not enter an Amount paid with Extension until after the MA 7004 has been e-filed. 
  • In a 1065, check the box Generate a MA extension. This will generate Form MA 8736EX in view mode, however, MA EX MSG 0106 generates preventing e-file as partnership returns are informational returns and do not have a payment. 

View the return and verify the following pages:

• MA EXMSG page - all EF messages have been eliminated.
• The appropriate form is populated and accurate:
  • Corp and S-Corp packages – Form MA 7004.
  • Partnership packages – Form MA 8736EX.
• The EF form (below) includes MA in the forms being e-filed. 
  • 1120EF (Corp packages).
  • 1120SEF (S-Corp packages).