Massachusetts Estimated Tax Payments 2026

Massachusetts’s test is the tax you expect to owe on income that is not subject to withholding: more than $400. The Form 1-ES also covers recipients of unemployment compensation who do not choose voluntary state withholding, pass-through entity withholding on behalf of members (members subject to that withholding may reduce their estimated payment by amounts the entity previously withheld and paid), composite payments and others; read its list for your situation. Taxpayers subject to the 4% surtax must file and pay electronically.

• Generally, you must make estimated tax payments if you expect to owe more than $400 in taxes on income not subject to withholding.

  “Generally, you must make estimated tax payments if you expect to owe more than $400 in taxes on income not subject to withholding.”

• You must make estimated payments if the expected tax due on your taxable income not subject to withholding is more than $400.

  “You must make estimated payments if the expected tax due on your taxable income not subject to withholding is more than $400.”

• Massachusetts residents must pay an additional 4% tax on the portion of their annual taxable income that exceeds the surtax threshold, and the 4% surtax is included in the total tax on the estimated tax worksheet.

  “Massachusetts residents must pay an additional 4% tax on the portion of their annual taxable income that exceeds the surtax threshold”

• The surtax threshold for tax year 2026 is $1,107,750.

  “The surtax threshold for tax year 2026 is $1,107,750.”

• Some taxpayers are required to file and pay electronically, including all taxpayers subject to the 4% surtax.

  “Some taxpayers are required to file and pay electronically including all taxpayers subject to the 4% Surtax.”

The Department’s page says generally you need to pay at least 80% of your annual income tax liability before you file your return, through withholding or estimated payments. If you file on a calendar-year basis, estimated tax is paid in full by April 15 or in four 25% installments of the required annual payment. The Form 1-ES worksheet figures your estimate for 2026 from your taxable income at the Massachusetts rates, less credits, expected withholding and any 2025 overpayment applied. It is a worksheet estimate; check it against your own records.

The form’s worksheet note says that if your first voucher is due April 15, June 15, September 15 or January 15, you enter 25%, 33%, 50% or 100% of the estimated tax, respectively, on that voucher.

• Generally, you need to pay at least 80% of your annual income tax liability before you file your return for the year through withholding or by making estimated tax payments on any income not subject to withholding.

  “Generally, you need to pay at least 80% of your annual income tax liability before you file your return for the year through withholding or by making estimated tax payments on any income not subject to withholding.”

• Farmers and fishermen generally need to pay at least two-thirds (66.67%), rather than 80%.

  “Farmers and fishermen generally need to pay at least two-thirds (66.67%), rather than 80%.”

• In four 25% installments of the required annual payment.

  “In four 25% installments of the required annual payment.”

• If your first voucher is due April 15, 2026, June 15, 2026, September 15, 2026 or January 15, 2027, enter 25%, 33%, 50% or 100%, respectively, of line 11 (less any overpayment applied to the installment).

  “enter 25%, 33%, 50% or 100%, respectively, of line 11”

• Worksheet line 11: Estimated tax for 2026. Subtract the total of lines 9 and 10 from line 8. If less than $400 you are not required to make estimated payments.

  “Estimated tax for 2026. Subtract the total of lines 9 and 10 from line 8. If less than $400 you are not required to make estimated payments”

The two Massachusetts sources agree on April 15, September 15 and January 15, 2027 and differ on the second installment, as the quotes below show. A payment made by June 15, 2026 is on time under either date. Fiscal-year filers and people whose income changes during the year use the rules quoted below.

• Generally, your estimated tax must be paid in full on or before April 15, 2026, or in equal installments on or before April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027.

  “Generally, your estimated tax must be paid in full on or before April 15, 2026, or in equal installments on or before April 15, 2026; June 15, 2026; September 15, 2026;”

• The Department’s page lists: Second installment is due on or before June 16, 2026.

  “Second installment is due on or before June 16, 2026.”

• Fourth installment is due on or before January 15, 2027.

  “Fourth installment is due on or before January 15, 2027.”

• Whenever a due date falls on a Saturday, Sunday or legal holiday, the filing and payment may be made on the next succeeding business day.

  “Whenever a due date falls on a Saturday, Sunday or legal holiday, the filing and payment may be made on the next succeeding business day.”

• If a change in income or deductions means you must start estimated payments during the year: June 15, if the change occurs between April 1 and May 31; September 15, if the change occurs between June 1 and August 31; next January 15, if the change occurs after August 31.

  “June 15, if the change occurs between April 1 and May 31; September 15, if the change occurs between June 1 and August 31; next January 15, if the change occurs after August 31.”

• If your tax year is not on a calendar year basis, enter due dates on each voucher to correspond with your fiscal year.

  “If your tax year is not on a calendar year basis, enter due dates on each voucher”

• If you pay your full estimated tax with your first payment voucher, you need not file the remaining payment vouchers unless your income increased during the year and you need to increase your estimated payment amount.

  “If you pay your full estimated tax with your first payment voucher, you need not file the remaining payment vouchers unless your income increased during the year and you need to increase your estimated payment amount.”

You can pay online through MassTaxConnect without mailing a voucher. The Form 1-ES says all taxpayers subject to the 4% surtax must file their returns and make all payments electronically, so they cannot pay by mail. To mail a payment, send the Form 1-ES voucher for that installment with a check or money order payable to the Commonwealth of Massachusetts, and write your Social Security number in the lower left corner of the check. The Department says not to mail the payment with your prior year’s annual return, and not to submit the whole worksheet with the voucher.

• Estimated tax payments in any amount can be made electronically on MassTaxConnect at mass.gov/masstaxconnect.

  “Estimated tax payments in any amount can be made electronically on MassTaxConnect at mass.gov/masstaxconnect.”

• You do not need to mail in any vouchers if you pay online.

  “You do not need to mail in any vouchers if you pay online.”

• Return the voucher with a check or money order payable to Commonwealth of Massachusetts, mailed to Massachusetts Department of Revenue, PO Box 419540, Boston, MA 02241-9540.

  “Return this voucher with check or money order payable to Commonwealth of Massachusetts. Mail to Massachusetts Department of Revenue, PO Box 419540, Boston, MA 02241-9540.”

• All taxpayers subject to the 4% surtax must file their returns and make all payments electronically.

  “All taxpayers subject to the 4% surtax must file their returns and make all payments electronically.”

• MassTaxConnect will not accept estimated payments for a prior year after January 15.

  “MassTaxConnect will not accept estimated payments for a prior year after January 15.”

Official page: Massachusetts DOR: Estimated Tax Payments (MassTaxConnect). Form: Form 1-ES (Estimated Income Tax Payment Voucher).

The Form 1-ES says an additional charge is imposed on the underpayment of any installment of estimated tax for the period of the underpayment. Individuals can calculate it with MassTaxConnect’s estimated tax penalty calculator or on Form M-2210, Underpayment of Massachusetts Estimated Income Tax. The Form 1-ES instructions and the Department’s estimated tax page do not state a penalty rate.

• An additional charge is imposed on the underpayment of any installment of estimated tax for the period of that underpayment.

  “imposed on the underpayment of any installment of estimated tax for the period of that underpayment”

• Individuals can calculate their underpayment penalty with MassTaxConnect’s Estimated tax penalty calculator (M-2210) and Form M-2210, Underpayment of Massachusetts Estimated Income Tax.

  “Individuals can calculate their underpayment penalty with: MassTaxConnect's Estimated tax penalty calculator (M-2210).”