On March 17, 2021, the Internal Revenue Service (“IRS”) announced that the deadline for both filing Federal individual income tax returns and making payments has been extended from April 15, 2021 to May 17, 2021. Interest and penalties will begin to accrue on May 17, 2021.

On March 19, 2021, the Massachusetts Department of Revenue (“DOR”)  announced that the deadline for both filing Massachusetts individual income tax returns and making payments has been extended from April 15, 2021 to May 17, 2021.

The extended due dates announced by both the IRS and the DOR do not apply to estimated tax payments filed on Form 1040-ES, Estimated Tax for Individuals, and Form 1-ES, Massachusetts Estimated Income Tax, respectively, which are still due on April 15, 2021.

This relief is limited to income taxes of individual taxpayers only and does not affect any other tax return filings.