BOSTON, MA - The Massachusetts Department of Revenue (“DOR”) is providing business entities and tax professionals affected by the recent severe winter storms additional time to receive an automatic extension to file their 2017 Massachusetts Tax Returns. DOR is providing this relief to corporations, partnerships and S corporations affected by last week’s storm – known as Winter Storm Quinn – and this week’s storm – known as Winter Storm Skylar – that primarily hit portions of the Northeast and Mid-Atlantic.
Business taxpayers who are unable to remit the payment necessary to receive an automatic extension by the regular due date, Thursday, March 15, 2018, will receive an automatic extension if they have remitted the greater of (i) 50% of the total amount of tax ultimately due or (ii) the minimum corporate excise to DOR on or before Tuesday, March 20, 2018. Most extension payments by corporate excise taxpayers are required to be made electronically. See TIR 16-9.
Corporate excise taxpayers needing an extension longer than the amount provided should contact DOR’s Customer Service Bureau for assistance at (617) 887-6367 or toll‑free within Massachusetts at (800) 392-6089.
PROVIDENCE, R.I. – Taxpayers who cannot file Form RI-7004 by the March 15 deadline because
of the impact of the recent snowstorms may write to the Rhode Island Division of Taxation to
request relief. In such cases, the Division will set the deadline as March 20, 2018.
“We recognize that a number of taxpayers and tax professionals have lost electricity or otherwise suffered as a result of one or both of these storms, so we are providing some deadline relief for Form RI-7004, in line with what the Internal Revenue Service announced yesterday,” said Rhode Island Tax Administrator Neena Savage.
“If you file Form RI-7004 and make the associated payment on or before March 20, 2018, your
filing and payment will be deemed by us to have been timely filed – provided that you write to us
to request the relief,” she said. Otherwise, penalty and interest apply. Mail the letter to:
Rhode Island Division of Taxation
Tax Assessment and Review Section
One Capitol Hill
Providence, R.I. 02908
One way to obtain the relief is by taking the following steps
- Write a brief letter requesting relief from the Form RI-7004 deadline, citing the recent snowstorms.
- Fill out Form RI-7004.
- Make out a check for the payment due.
- Place the cover letter, the completed Form RI-7004, and the check in an envelope and mail it to the Division of Taxation at the address above. Make sure it is postmarked on or before March 20, 2018.
RI ONLINE OPTION
Another option is to pay online. That way, you won’t have to file Form RI-7004. But you will still
have to write a letter requesting relief – and have the letter postmarked on or before March 20,
“If your letter requesting relief is postmarked on or before March 20, 2018, relief from the March
15, 2018, deadline is automatic,” assuming that your payment/filing is also made on or before
March 20, 2018, she said.
- To pay electronically: http://www.tax.ri.gov/onlineservices/
- To pay by credit card or debit card: http://www.tax.ri.gov/misc/creditcard.php
Form RI-7004 is typically used by a C corporation, S corporation, limited liability company, or
partnership for requesting an automatic extension of time for filing Rhode Island Form RI-1120C,
RI-1120S, or RI-1065.
Note: The same guidance provided in this Advisory for Form RI-7004 also applies to Form RI4868C,
“Composite Income Tax Return Extension Payment,” and Form RI-4868PT, “Passthrough
Withholding Extension Payment.”