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Massachusetts Free Printable 2-ES instr with coupon for 2020 Massachusetts Estimated Income Tax Payment Vouchers (Corporate)

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Estimated Income Tax Payment Vouchers (Corporate)
2-ES instr with coupon

Form 2-ES Massachusetts Estimated Income Tax for Filers of Forms 2 and 2G General Information What is the purpose of estimated tax payment vouchers? The purpose of the payment vouchers is to provide a means for paying any taxes due on income which is not subject to withholding. This is to ensure that taxpayers are able to meet the statutory requirement that taxes due are paid periodically as income is received during the year. Who must make estimated tax payments on Form 2-ES? • Trustees or other fiduciaries that receive income taxable at the entity level that the trustee or other fiduciary expects to owe more than $400 in taxes on for the taxable year. • Trustees or other fiduciaries required to deduct and withhold payments under MGL ch 62, § 11A on behalf of a beneficiary of a pooled income fund, a charitable remainder annuity trust or a charitable remainder unitrust. • Trustees or other fiduciaries required to deduct and withhold payments under MGL ch 62, § 10(g) on behalf of a nonresident grantor of a grantor-type trust. • Trustees or other fiduciaries required to deduct and withhold payments under MGL ch 62, § 10(g) on behalf of a nonresident entity beneficiary that is a trust or other entity. The Form 2-ES prepared by the trustee or other fiduciary must include only the beneficiary’s employer identification number. The employer identification number of the trust or estate making the payment on behalf of the nonresident entity beneficiary must not be included. For more information, see DOR Directive (DD) 07-4. Fiduciaries filing Form 2 with total net taxable income of $50,000 or more must make all estimated tax payments by electronic means. See TIR 16-9 for more informatoin regarding electronic filing requirements. Fiduciaries with income less than the above cited threshold are encouraged to make payments electronically. Trusts not taxed at the entity level are pass-through entities and subject to the electronic mandate rules requiring the submission of estimated payments electronically. Are there penalties for failing to pay estimated taxes? Yes. An additional charge is imposed on the underpayment of any installment of estimated tax for the period of that underpayment. Use Form M-2210F when filing your annual return to determine the amount of any penalty due or if you qualify for the exceptions that avoid the penalty. When and where do I file estimated tax payments? Generally, your estimated tax must be paid in full on or before April 15, 2019, or in equal installments on or before April 15, 2019; June 15, 2019; September 15, 2018; and January 15, 2019. Estimated tax payments in any amount can be made electronically on MassTaxConnect at mass.gov/masstaxconnect. Some taxpayers may be required to make online payments. See TIR 16-9. If you are mailing your payment, make check or money order payable to the Commonwealth of Massachusetts. Write your Federal Identification number in the lower left corner on your check or money order. Send a completed voucher with each payment to ensure accurate crediting to your account. Mail vouchers to Massachusetts Department of Revenue, PO Box 419544, Boston, MA 02241-9544. Do not mail your payment with your prior year’s annual return. 2019 Massachusetts Department of Revenue 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. Are there exceptions to the due date? 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 your tax year is not on a calendar year basis, enter due dates on each voucher to correspond with your fiscal year. Your due dates will be the 15th day of the fourth, sixth and ninth months of your fiscal year and the 15th day of your next fiscal year. What if my tax liability changes during the year? Even though you may not expect to owe estimated tax payments, your income or deduction(s) may change during the year so that you will be required to make estimated tax payments. In such case, the payment dates are as follows: 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. Use the enclosed Amended Computation Worksheet if, during the year, you find that your estimated tax is substantially increased or decreased. The estimated tax may be paid in full at the time of filing your first payment voucher or in equal installments on the remaining payment dates. Be sure to use the appropriate voucher for each date. What if I credited my 2018 overpayment to 2019 estimated taxes? If you overpaid your 2018 income tax and elected to apply it as a credit to your 2019 estimated income tax, the amount of overpayment may be applied in whole or in part to any installment period. If any overpayment credit remains, apply it to the next installment. Be sure to enter the overpayment credit in col. c of the enclosed Record of Estimated Tax Payments. If the credit equals or exceeds your full estimated tax liability for 2019, you need not file the payment vouchers. Send a payment voucher to the Department only when you are making a payment. Specific Instructions Fill out the enclosed Estimated Tax Worksheet to determine your estimated tax. Once you have used the worksheet to determine your estimated tax due, you may pay the full amount or each installment electronically on MassTaxConnect at mass.gov/masstax connect. You do not need to mail in any vouchers if you pay online. If you are mailing in a payment, enter your name, address, Zip code and Federal Identification number on the payment voucher. Enter in line 1 on the voucher the amount due from line 10 of the worksheet. Fill in the Record of Estimated Tax Payments. Detach voucher at perforation. Do not submit the entire worksheet with the Form 2-ES payment voucher or your payment may be delayed. Mail the voucher with check or money order payable to the Commonwealth of Massachusetts. Please write your Federal Identification number in the lower left corner of your check. If you must amend your estimated tax: • Complete the Amended Computation Worksheet. • Complete lines 1, 2 and 3 of the appropriate voucher. • Pay online or mail with required payment. Estimated Tax Worksheet. Explanations of your deductions, exemptions and credits appear in the tax form instructions. Note: If first voucher is due on April 15, 2019, June 15, 2019, September 15, 2019, or January 15, 2020, enter 25%, 33%, 50% or 100%, respectively, of line 9b (less any overpayment that you are applying to this installment) on line 10 of the worksheet and on line 1 of your payment voucher. a. Taxable b. income Tax rate Amount 01. Taxable 5.05% income* (after deductions and exemptions) . . . . . . . . . . . . . . . . . . . 1 x .0505 02. Taxable 12% income (after exemptions, if any). 12% income includes any income associated with short-term capital gains and long-term gains on collectibles or pre-1996 installment sales. See note above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 x .12 03. Taxable long-term capital gain income (after deductions and exemptions, if any). Long-term capital gain income includes any income associated with long-term capital gains excluding collectibles or pre-1996 installment sales. See note above 3 x .0505 04. Total tax. Add col. b of lines 1 through 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 05. Credits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 06. Your estimate of 2019 income tax. Subtract line 5 from line 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 07. Amount of this tax expected to be withheld during 2019 (include any withholding made on your behalf by a pass-through entity) 7 08. 2018 overpayment applied to 2019 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 09. Estimated tax for 2019. Subtract the total of lines 7 and 8 from line 6. If less than $400 you are not required to make estimated payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10. Amount of payment. See note above. Using the amount from line 9, make appropriate calculation and enter result here and on line 1 of your payment voucher . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 10 *5.05% income includes: wages, salaries, tips, business income, partnership and S corporation income, trust income, rental income, unemployment compensation, alimony, pensions and annuity income, IRA/Keogh distributions, winnings, fees, long-term capital gain income not taxed at the 12% rate, interest and dividend income and other taxable income not taxed at the 12% rate. Amended Computation Worksheet. Use if your estimated tax changes substantially after you file your first payment voucher. 1. a Amended estimated tax on 5.05% income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a b Amended estimated tax on 12% income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b c Amended estimated tax on long-term capital gain income taxed at 5.05% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c d Total amended estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d 2. Less: a Amount of last year’s overpayment elected for credit to 2019 estimated tax and applied to date. . . . . . . . . . . . . . . . . . . . . . 2a b Payments made on 2019 vouchers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b c Add lines 2a and 2b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c 3. Unpaid balance. Subtract line 2c from line 1d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4. Amount to be paid. Divide line 3 by number of remaining installments. Enter here and on line 1 of payment voucher. . . . . . . . . 4 Please submit the enclosed vouchers, with your payments, when due. Make all checks payable to Commonwealth of Massachusetts and write your Federal identification number in the lower left corner of each check. An additional charge is imposed on the underpayment of estimated taxes. Willful evasion of taxes is a felony punishable by a fine of up to $100,000 or imprisonment up to five years, or both. 2019 Record of Estimated Tax Payments. Please mark your calendar as a reminder to mail each payment voucher. Voucher number a. Date b. Amount paid c. 2018 overpayment credit applied to installment Total amount paid and credited from Jan. 1 through the installment date shown. add b and c 1 2 3 4 Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 If you have any questions, contact the Massachusetts Department of Revenue, Contact Center Bureau, PO Box 7010, Boston, MA 02204. Telephone: (617) 887-6367 or toll-free in-state at (800) 392-6089. Practitioners: You must obtain prior approval if you plan to use substitute vouchers. BE SURE TO DETACH WHERE INDICATED. FAILURE TO DO SO WILL RESULT IN DELAYS PROCESSING YOUR PAYMENT. DETACH HERE 2019 Form 2-ES Estimated Tax Payment Voucher Federal Identification number Tax filing period Name (print) Due date Tax type Voucher type ID type Vendor code 049 17 004 0001 1. Amount due with this installment (from line 10 of worksheet) . . . . . . . . . Form you plan to file: Street address Form 2, Fiduciary City/Town State E-mail address Phone number Zip Form 2G, Grantor’s/Owner’s Share of a Grantor-Type Trust Return this voucher with check or money order payable to Commonwealth of Massachusetts. Mail to Massachusetts Department of Revenue, PO Box 419544, Boston, MA 02241-9544. Important: File your Form 2-ES and make your payment online. It’s fast, easy and secure. Go to mass.gov/masstaxconnect for more information. BE SURE TO DETACH WHERE INDICATED. FAILURE TO DO SO WILL RESULT IN DELAYS PROCESSING YOUR PAYMENT. DETACH HERE 2019 Form 2-ES Estimated Tax Payment Voucher Federal Identification number Tax filing period Name (print) Due date Tax type Voucher type ID type Vendor code 049 17 004 0001 1. Amount due with this installment (from line 10 of worksheet) . . . . . . . . . Form you plan to file: Street address Form 2, Fiduciary City/Town State E-mail address Phone number Zip Form 2G, Grantor’s/Owner’s Share of a Grantor-Type Trust Return this voucher with check or money order payable to Commonwealth of Massachusetts. Mail to Massachusetts Department of Revenue, PO Box 419544, Boston, MA 02241-9544. Important: File your Form 2-ES and make your payment online. It’s fast, easy and secure. Go to mass.gov/masstaxconnect for more information. BE SURE TO DETACH WHERE INDICATED. FAILURE TO DO SO WILL RESULT IN DELAYS PROCESSING YOUR PAYMENT. DETACH HERE 2019 Form 2-ES Estimated Tax Payment Voucher Federal Identification number Tax filing period Name (print) Due date Tax type Voucher type ID type Vendor code 049 17 004 0001 1. Amount due with this installment (from line 10 of worksheet) . . . . . . . . . Form you plan to file: Street address Form 2, Fiduciary City/Town State E-mail address Phone number Zip Form 2G, Grantor’s/Owner’s Share of a Grantor-Type Trust Return this voucher with check or money order payable to Commonwealth of Massachusetts. Mail to Massachusetts Department of Revenue, PO Box 419544, Boston, MA 02241-9544. Important: File your Form 2-ES and make your payment online. It’s fast, easy and secure. Go to mass.gov/masstaxconnect for more information. BE SURE TO DETACH WHERE INDICATED. FAILURE TO DO SO WILL RESULT IN DELAYS PROCESSING YOUR PAYMENT. DETACH HERE 2019 Form 2-ES Estimated Tax Payment Voucher Federal Identification number Tax filing period Name (print) Due date Tax type Voucher type ID type Vendor code 049 17 004 0001 1. Amount due with this installment (from line 10 of worksheet) . . . . . . . . . Form you plan to file: Street address Form 2, Fiduciary City/Town State E-mail address Phone number Zip Form 2G, Grantor’s/Owner’s Share of a Grantor-Type Trust Return this voucher with check or money order payable to Commonwealth of Massachusetts. Mail to Massachusetts Department of Revenue, PO Box 419544, Boston, MA 02241-9544. Important: File your Form 2-ES and make your payment online. It’s fast, easy and secure. Go to mass.gov/masstaxconnect for more information.
Extracted from PDF file 2019-massachusetts-form-2-es.pdf, last modified January 2019

More about the Massachusetts Form 2-ES Corporate Income Tax Estimated TY 2019

For filers of Forms 2, 3M and M-990T-62. Form 2-ES requires you to list multiple forms of income, such as wages, interest, or alimony .

We last updated the Estimated Income Tax Payment Vouchers (Corporate) in January 2019, so this is the latest version of Form 2-ES, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form 2-ES directly from TaxFormFinder. You can print other Massachusetts tax forms here.


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Other Massachusetts Corporate Income Tax Forms:

TaxFormFinder has an additional 126 Massachusetts income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Schedule 3K-1 Partner's Distributive Share
Form 355S-PV Massachusetts Corporate Payment Voucher
Form 355-ES-2019 Corporate Estimated Tax Payment Vouchers
Form 3 Partnership Return
Schedule NTS-L-NR/PY No Tax Status and Limited Income Credit

Download all MA tax forms View all 127 Massachusetts Income Tax Forms


Form Sources:

Massachusetts usually releases forms for the current tax year between January and April. We last updated Massachusetts Form 2-ES from the Department of Revenue in January 2019.

Show Sources >

Form 2-ES is a Massachusetts Corporate Income Tax form. While most taxpayers have income taxes automatically withheld every pay period by their employer, taxpayers who earn money that is not subject to withholding (such as self employed income, investment returns, etc) are often required to make estimated tax payments on a quarterly basis. Failure to make correct estimated payments can result in interest or penalties.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Massachusetts Form 2-ES

We have a total of eight past-year versions of Form 2-ES in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form 2-ES

2-ES instr with coupon

2018 Form 2-ES

2-ES instr & coupon

2016 Form 2-ES

2-ES coupon

2015 Form 2-ES

2-ES for web

2014 Form 2-ES

2-ES for web

2014 Estimated Income Tax payment Vouchers for Filers of Forms 2, 3M and M-990T-62 2013 Form 2-ES

2-ES for web


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