Enterprise
Individual & Small Business
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Federal 2026 estimated tax due dates, for comparison: April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027.
Who must pay Massachusetts estimated tax?
Generally, you must make estimated tax payments if you expect to owe more than $400 in taxes on income not subject to withholding.
How do you avoid a Massachusetts underpayment penalty?
Required annual payment is the lesser of 80% of the current-year tax (66.67% for qualified farmers/fishermen) or 100% of the prior-year tax (prior return covered a full 12 months), paid in equal installments (Form M-2210). No penalty if tax due after credits and withholding is $400 or less, or if you were a full-year resident with no tax liability in the prior year. No 110% high-income rule. Taxpayers subject to the 4% surtax (2026 threshold $1,107,750) must include it in estimates and pay electronically.
How much should you pay?
Start with your federal estimate: the free Quarterly Estimated Tax Calculator works out your 2026 federal payments and safe harbor. Massachusetts figures its own tax, so the state amount is separate.