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DETACH HERE 355-ES Corporate Estimated Tax Payment Voucher Federal ID/Account ID number Tax filing period Due date Tax type Voucher type ID type Vendor code Business name Business address City/Town State Phone number E-mail address Check form you plan to file 355SC Zip mm/dd/yyyy 2. Amount of unused overpayment credit if any applied to this installment see instructions. 4. Amount due with this installment. Return this voucher with check or money order payable to Commonwealth of Massachusetts. ...
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If youre a nonresident of Massachusetts, you must file a Massachusetts Income Tax Return if you received Massachusetts source income in excess of your personal exemption multiplied by the ratio of your Massachusetts source income to your total income, or your gross income was more than $8,000 whether received from
DOR, PO Box 7000, Boston, MA 02204. Payment: Mass. DOR, PO Box 7003, Boston, MA 02204.
Generally, all corporations operating in Massachusetts, both foreign and domestic, need to pay corporate excise tax. The tax is due on the 15th day of the third (for S corporations) or fourth (for C corporations) month after the end of the corporations taxable year, calendar or fiscal.
Mail to: Massachusetts Department of Revenue, PO Box 7025, Boston, MA 02204.
If youre a full-year resident with an annual Massachusetts gross income of more than $8,000, you must file a Massachusetts tax return. If youre a part-year resident with an annual Massachusetts gross income of more than $8,000, you must file a Massachusetts tax return.

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A business corporation will only file a separate Form 355 or 355S to calculate its non-income measure of excise tax, if its year ends at a different time than the common year used to determine the combined groups income.
A business corporation will only file a separate Form 355 or 355S to calculate its non-income measure of excise tax, if its year ends at a different time than the common year used to determine the combined groups income.
Alaska, Arizona, California, Colorado, Hawaii, Idaho, New Mexico, Nevada, Oregon, Utah, Washington, Wyoming: Department of the Treasury, Internal Revenue Service, Fresno, CA 93888-0014.
A business corporation will only file a separate Form 355 or 355S to calculate its non-income measure of excise tax, if its year ends at a different time than the common year used to determine the combined groups income.
Filing Requirements. Generally, all corporations operating in Massachusetts, both foreign and domestic, need to pay corporate excise tax. The tax is due on the 15th day of the third (for S corporations) or fourth (for C corporations) month after the end of the corporations taxable year, calendar or fiscal.

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