Massachusetts grants 2010 combined filers seven-month extension period

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Corporate taxpayers subject to a combined reporting obligation for 2010 will qualify for a seven-month filing extension, provided a valid extension request was timely filed electronically with the Massachusetts Department of Revenue. For calendar year taxpayers, this will result in an extended filing due date of October 15, 2011. The seven-month extension also applies to any non-income measure filings by the taxable members of the combined group if such members report their non-income measure using the same tax year end as the combined group. [Mass. Dept. of Rev., Directive 11-5, 8/19/11]



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