The Miscellaneous Forms section contains additional Massachusetts forms that apply only in certain tax situations. Most taxpayers won't need every form listed here, but these forms can be important if you're making estimated tax payments, requesting an extension, filing for a deceased taxpayer, or addressing a special filing issue.
Program Entry
Go to:
Massachusetts Return → Miscellaneous Forms
Forms Available in the Miscellaneous Forms Section
Form 1-ES – Estimated Tax Payment Vouchers
Use Form 1-ES to generate Massachusetts estimated tax payment vouchers if you expect to owe tax that is not fully covered by withholding.
Estimated tax payments are commonly used by:
- Self-employed taxpayers
- Independent contractors
- Retirees with taxable income
- Taxpayers with significant investment income
Form M-2210 – Underpayment of Estimated Income Tax
Form M-2210 is used to determine whether an underpayment penalty applies when sufficient tax was not paid during the year through withholding or estimated payments.
This form can also be used to:
- Calculate any penalty due
- Request certain penalty exceptions or waivers when applicable
Form M-8379 – Nondebtor Spouse Claim
If a joint Massachusetts refund is applied to a spouse's past-due obligations, the nondebtor spouse may use Form M-8379 to claim their share of the refund.
This form is commonly used when one spouse owes:
- Past-due child support
- Certain government debts
- Other offset liabilities
Form M-1310 – Claim of Decedent's Refund
Form M-1310 is used to claim a refund owed to a deceased taxpayer.
It may be completed by:
- A surviving spouse
- A court-appointed personal representative
- Another eligible claimant
Form M-4868 – Application for Automatic Six-Month Extension
Form M-4868 is used to request an automatic six-month extension of time to file a Massachusetts individual income tax return.
Keep in mind:
- An extension gives you additional time to file.
- An extension generally does not extend the time to pay any tax due.
- Any expected tax liability should generally be paid by the original due date to avoid penalties and interest.
Schedule TDS – Taxpayer Disclosure Statement
Schedule TDS is used to disclose certain positions taken on a Massachusetts return that may differ from the Massachusetts Department of Revenue's interpretation of tax law.
This form may also be required in specific situations involving Massachusetts adjustments and disclosures.
Important Notes
- Most forms in the Miscellaneous Forms section are only required for specific filing situations.
- Some forms may require additional documentation to support the claim being made.
- Filing an extension generally extends the time to file, but not the time to pay any tax due.
- Review the instructions for each form carefully to determine whether it applies to your situation.
- If you're claiming withholding, requesting a refund for a deceased taxpayer, or seeking penalty relief, retain all supporting records with your tax documents.