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Massachusetts Free Printable  for 2024 Massachusetts Nonprofit Corp. Estimated Tax Payment - 2018

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Nonprofit Corp. Estimated Tax Payment - 2018
Form UBI-ES-2018

Form UBI-ES Instructions for Non-Profit Entities Corporation Estimated Tax Payment Vouchers General Information What is the purpose of estimated tax payment vouchers? The simplest way to make an estimated payment is on MassTaxConnect and you do not need to submit a voucher if you pay online. For taxpayers that prefer to mail in an estimated tax payment, filers of Form M-990-T, M-990T-62 or Form 3M should use the vouchers provided below. Filers of Form M-990T-62 or Form 3M that are subject to the personal income tax may use the worksheet contained in the instructions to Form 1-ES to calculate the amount due. Filers of Form M-990-T that are subject to the corporate excise should use the worksheet contained in the instructions to Form 355-ES. Who must make estimated tax payments? There are different standards depending on the type of entity paying the tax. Generally, individuals must make estimated tax payments if they expect to owe more than $400 in taxes on income not subject to withholding. All business corporations that reasonably estimate their corporation excise to be in excess of $1,000 for the taxable year are required to make estimated payments. Note: Filers of Form M-990T or M-990T-62 with $100,000 or more in unrelated business taxable income must submit payments electronically. Also, filers of Form M-990T making an extension payment of $5,000 or more must make the payment using electronic means. For further information on electronic filing and payment requirements. See Technical Information Release (TIR) 16-9. Go to MassTaxConnect at www. mass. gov/masstaxconnect for more information. Are there penalties for failing to pay estimated taxes? Yes. An additional charge is imposed on the underpayment of any estimated tax for the period of that underpayment. Entities subject to personal income tax should use Form M-2210 and business corporations should use Form M-2220 when filing its annual return to determine whether they are subject to underpayment penalties. When and where do I file estimated tax payments? Estimated taxes must be paid in full on or before the due date of the relevant quarter. For filers of Form M-990T-62 or Form 3M please see the instructions to Form 1-ES for more information on due dates and amounts due. For filers of Form M-990T that are subject to the corporate excise see the instructions to Form 355-ES. Note: The quarterly due dates and amounts due will vary depending on whether you are subject to personal income tax or corporate excise. What if the entity’s estimated tax liability changes during the year? Even though you may not be required to make estimated tax payments at the beginning of the taxable year, your expected income, assets and credits may change such that you will be required to make tax payments later. Filers of Form M-990T-62 or Form 3M please see the instructions to Form 1-ES for more information. Fil- Massachusetts Department of Revenue ers of Form M-990T that are subject to the corporate excise see the instructions to Form 355-ES. What if the entity credited its prior year overpayment to its current tax year? For filers of Form M-990T-62 or Form 3M that are calendar year taxpayers, the prior year overpayment will be credited on April 15, which is also the due date of the annual return and the due date for the first estimated tax installment for personal income taxpayers. However, for calendar year filers of Form M-990T the due date for the first estimated tax installment for corporate excise is generally March 15, one month before April 15, the due date of the return. The prior year overpayment is considered to be paid on the last day prescribed for the filing of the return and/or the payment of the tax, without regard to any extensions, so any overpayment from a prior year return will be considered to be paid as of the prior year return due date. See MGL ch 62C, § 79. To avoid the imposition of underpayment penalties the first estimated tax installment should be paid on or before the first installment due date, not the return due date. No credit may be applied to any estimated tax other than the current year. Is there an estimated tax worksheet for filers of Form M-990-T, M-990T-62 or Form 3M? No. Filers of Form M-990-T should use the Corporation Estimated Tax Worksheet included in the instructions to Form 355-ES. Filers of Form M-990T-62 and Form 3M should use the Estimated Tax Worksheet included in the instructions to Form 1-ES. Once you have used the worksheet to determine your estimated tax due, you may pay the full amount of each installment electronically on MassTaxConnect at mass.gov/masstaxconnect or by using third-party software. You do not need to mail in any vouchers if you pay online. If you are mailing in a payment, enter your name, address, identification number, taxable year and installment due dates on the enclosed vouchers. Enter the amount of this installment from the worksheet in line 1 of your voucher. Mail the voucher with check or money order payable to Commonwealth of Massachusetts. Do not submit your worksheet with the voucher or your payment may be delayed. YOU CAN FILE THIS FORM ONLINE AT MASS.GOV/MASSTAXCONNECT BE SURE TO DETACH WHERE INDICATED. FAILURE TO DO SO WILL RESULT IN A DELAY IN PROCESSING YOUR PAYMENT DETACH HERE 2023 Form UBI-ES Corporate Estimated Tax Payment Voucher Federal Identification number Tax filing period Business name Due date Tax type Voucher type ID type Vendor code 036 17 004 0001 1. Amount due with this installment (from worksheet) . . . . . . . . . . . . . . . . . . . . . . . Form you plan to file: Business address  Form 3M Club and Other City/Town State E-mail address Phone number Zip  Form M-990T  Form M-990T-62 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 UBI-ES and make your payment electronically on MassTaxConnect at mass.gov/ masstaxconnect or by using third-party software. It’s fast, easy, and secure. AREA RESERVED FOR 2-D BARCODE YOU CAN FILE THIS FORM ONLINE AT MASS.GOV/MASSTAXCONNECT BE SURE TO DETACH WHERE INDICATED. FAILURE TO DO SO WILL RESULT IN A DELAY IN PROCESSING YOUR PAYMENT DETACH HERE 2023 Form UBI-ES Corporate Estimated Tax Payment Voucher Federal Identification number Tax filing period Business name Due date Tax type Voucher type ID type Vendor code 036 17 004 0001 1. Amount due with this installment (from worksheet) . . . . . . . . . . . . . . . . . . . . . . . Form you plan to file: Business address  Form 3M Club and Other City/Town State E-mail address Phone number Zip  Form M-990T  Form M-990T-62 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 UBI-ES and make your payment electronically on MassTaxConnect at mass.gov/ masstaxconnect or by using third-party software. It’s fast, easy, and secure. AREA RESERVED FOR 2-D BARCODE YOU CAN FILE THIS FORM ONLINE AT MASS.GOV/MASSTAXCONNECT BE SURE TO DETACH WHERE INDICATED. FAILURE TO DO SO WILL RESULT IN A DELAY IN PROCESSING YOUR PAYMENT DETACH HERE 2023 Form UBI-ES Corporate Estimated Tax Payment Voucher Federal Identification number Tax filing period Business name Due date Tax type Voucher type ID type Vendor code 036 17 004 0001 1. Amount due with this installment (from worksheet) . . . . . . . . . . . . . . . . . . . . . . . Form you plan to file: Business address  Form 3M Club and Other City/Town State E-mail address Phone number Zip  Form M-990T  Form M-990T-62 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 UBI-ES and make your payment electronically on MassTaxConnect at mass.gov/ masstaxconnect or by using third-party software. It’s fast, easy, and secure. AREA RESERVED FOR 2-D BARCODE YOU CAN FILE THIS FORM ONLINE AT MASS.GOV/MASSTAXCONNECT BE SURE TO DETACH WHERE INDICATED. FAILURE TO DO SO WILL RESULT IN A DELAY IN PROCESSING YOUR PAYMENT DETACH HERE 2023 Form UBI-ES Corporate Estimated Tax Payment Voucher Federal Identification number Tax filing period Business name Due date Tax type Voucher type ID type Vendor code 036 17 004 0001 1. Amount due with this installment (from worksheet) . . . . . . . . . . . . . . . . . . . . . . . Form you plan to file: Business address  Form 3M Club and Other City/Town State E-mail address Phone number Zip  Form M-990T  Form M-990T-62 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 UBI-ES and make your payment electronically on MassTaxConnect at mass.gov/ masstaxconnect or by using third-party software. It’s fast, easy, and secure. AREA RESERVED FOR 2-D BARCODE
Extracted from PDF file 2023-massachusetts-form-ubi-es-2018.pdf, last modified February 2023

More about the Massachusetts Form UBI-ES-2018 Corporate Income Tax Voucher TY 2023

We last updated the Nonprofit Corp. Estimated Tax Payment - 2018 in April 2023, so this is the latest version of Form UBI-ES-2018, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form UBI-ES-2018 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
Form 2 Fiduciary Income Tax Return
Form 3 Partnership Return
Schedule NTS-L-NR/PY No Tax Status and Limited Income Credit
Form 355 Massachusetts Business or Manufacturing Corporation
Form 2-PV Massachusetts Fiduciary Income Tax Payment Voucher

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 UBI-ES-2018 from the Department of Revenue in April 2023.

Show Sources >

Form UBI-ES-2018 is a Massachusetts Corporate Income Tax form. Payment vouchers are provided to accompany checks mailed to pay off tax liabilities, and are used by the revenue department to record the purpose of the check and the SSN/EIN of the taxpayer who sent it. Many states recommend that taxpayers also write their social security number and the purpose of the payment on the check itself, in case the accompanying payment voucher is misplaced or destroyed.

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 UBI-ES-2018

We have a total of nine past-year versions of Form UBI-ES-2018 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2021 Form UBI-ES-2018

UBI-ES instr with coupon

2020 Form UBI-ES-2018

UBI-ES instr with coupon


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