2026 Massachusetts Form 1-ES Department of Massachusetts Estimated Income Tax Revenue

General Information • Massachusetts has adopted business entity classification rules that broadly conform to the federal “check-the-box” rules requiringWhat is the purpose of estimated tax payment vouchers? The companies to be classified as the same type of legal entity for statepurpose of the payment vouchers is to provide a means for paying and federal tax purposes. Taxpayers affected by the adoption of theany taxes due on income which is not subject to withholding. This is “check-the-box” rules should consult 830 CMR 63.30.3 to determineto ensure that taxpayers are able to meet the statutory requirement their estimated tax payment obligations.that taxes due are paid periodically as income is received during the year. Generally, you must make estimated tax payments if you expect • Resident grantors treated as an owner of a grantor-type trust. to owe more than $400 in taxes on income not subject to withholding. • Resident beneficiaries subject to tax at the beneficiary level pursu­ Taxpayers Subject to the 4% Surtax. Starting with tax year January ant to MGL ch 62, § 10(h). 1, 2023, Massachusetts residents must pay an additional 4% tax on • Trustees or other fiduciaries required to deduct and withhold pay-the portion of their annual taxable income that exceeds the surtax ments under MGL ch 62, § 10(g) on behalf of a nonresident indi­threshold and non-residents must pay it on the portion of their annual vidual beneficiary. The Form 1-ES prepared by the trustee or othertaxable income sourced to Massachusetts that exceeds the surtax fiduciary must include only the Social Security number of the ben­threshold. The surtax threshold for tax year 2026 is $1,107,750. eficiary on whose behalf the payment is being made. The employer If the 4% Surtax applies to you, it must be included in the total tax you identification number of the trust or estate of which the nonresident expect to owe on line 4 of the Estimated Tax Worksheet to determine individual is a beneficiary is not to be included. For more information, the full estimated tax amount due. If you participated in a composite see Directive 07-4. return, the 4% surtax is not paid with Form MA NRCR. As a result, Are there penalties for failing to pay estimated taxes? Yes. An ad­you may need to make an estimated payment to account for the 4% ditional charge is imposed on the underpayment of any installment ofsurtax due on such amounts if your total annual income will exceed estimated tax for the period of that underpayment. Use Form M-2210the surtax threshold. when filing your annual return to determine the amount of any penal­ Who must make estimated tax payments on Form 1-ES? ty due or if you qualify for the exceptions that avoid the penalty. • Individual residents and nonresidents who expect to owe more than When and where do I file estimated tax payments? Generally,$400 in taxes on income not subject to withholding. your estimated tax must be paid in full on or before April 15, 2026, • Recipients of unemployment compensation who do not choose vol­ or in equal installments on or before April 15, 2026; June 15, 2026; untary state withholding on those payments. September 15, 2026; and January 15, 2027. Estimated tax payments in any amount can be made electronically on MassTaxConnect at• Pass-through entity withholding of personal income tax under MGL mass.gov/masstaxconnect. Some taxpayers may be required toch 62 and corporate excise under MGL ch 63 may be required on make online payments. See TIR 16-9. If you are mailing your pay­behalf of members of a pass-through entity. For more information, ment, make check or money order payable to the Commonwealthsee Pass-Through Entity Withholding Regulation, 830 CMR 62B.2.2. of Massachusetts. Please write your Social Security number in theMembers subject to withholding by a pass-through entity may reduce lower left corner on your check or money order. Send a completedtheir estimated payment by amounts previously withheld and paid voucher with each payment to ensure accurate crediting to your ac­by the pass-through entity, as described in 830 CMR 62B.2.2(6)(b). count. Vouchers should be mailed to Massachusetts Department • Composite payments of estimated tax. The filing agent responsible of Revenue, PO Box 419540, Boston, MA 02241-9540. Do not mail for filing on behalf of nonresident pass-through members who elect your payment with your prior year’s annual return. to file on a composite basis must make estimated tax payments elec­ Note: All taxpayers subject to the 4% surtax must file their returns andtronically under the identification number of the pass-through entity make all payments electronically.and should no longer use a paper Form 1-ES. For more information, see Technical Information Release 16-9 and Non-Resident Income If you pay your full estimated tax with your first payment voucher, you Tax Regulation, 830 CMR 62.5A.1(11). Non-residents who have need not file the remaining payment vouchers unless your income elected to participate in a composite return must make estimated increased during the year and you need to increase your estimated payments on income not included on a composite return. payment amount. • Pass-through entities that elect to be taxed at the entity level under Are there exceptions to the due date? Whenever a due date falls MGL ch 63D are subject to pass-through withholding of personal in­ on a Saturday, Sunday or legal holiday, the filing and payment may come on behalf of their members. Such filings and payments should be made on the next succeeding business day. If your tax year is not be made in the time and manner provided in these instructions. The on a calendar year basis, enter due dates on each voucher to corre­ estimated payment required for a member may be reduced by the spond with your fiscal year. Your due dates will be the 15th day of the member’s PTE Excise credit. For more information, visit mass.gov/ fourth, sixth and ninth months of your fiscal year and the 15th day of service-details/elective-pass-through-entity-excise. your next fiscal year.

What if my tax liability changes during the year? Even though Complete the Record of Estimated Tax Payments. Detach voucher at you may not expect to owe estimated tax payments, your income or perforations. Do not submit the entire worksheet with the Form 1-ES deduction(s) may change during the year so that you will be required payment voucher or your payment may be delayed. to make estimated tax payments. In such case, the payment dates Mail the voucher with check or money order payable to the Com­are as follows: June 15, if the change occurs between April 1 and monwealth of Massachusetts. Write your Social Security numberMay 31; September 15, if the change occurs between June 1 and in the lower left corner of your check.August 31; next January 15, if the change occurs after August 31. Use the enclosed Amended Computation Worksheet if, during the If you must amend your estimated tax: year, you find that your estimated tax is substantially increased or • Complete the Amended Computation Worksheet.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 • Complete lines 1, 2 and 3 of the appropriate voucher. payment dates. Be sure to use the appropriate voucher for each date. • Pay online or mail with required payment. What if we want to make joint payments? A husband and wife may make joint payments of estimated tax as long as they are married at Electronic Payment Options the time when the payments are due and not separated by a decree Make your estimated tax payments online at mass.gov/masstax-con­ of divorce or separate maintenance. If a joint payment is made but nect and get immediate confirmation. Paying electronically is fast, a joint return is not filed for the taxable year, they may treat the pay­ easy and secure. If you don’t have a MassTaxConnect account, start ment for such year as the estimated tax payment of either spouse, by signing up and creating a logon. or it may be divided between them in such a manner as they may agree. The combined total cannot exceed 100% of the estimated tax What are the electronic filing and payment requirements that payments. apply to taxpayers subject to the 4% surtax? All taxpayers sub­ ject to the 4% surtax must file their returns and make all payments What if I credited my 2025 overpayment to 2026 estimated tax­ electronically. es? If you overpaid your 2025 income tax and elected to apply it as a credit to your 2026 estimated income tax, the amount of overpay­ With a MassTaxConnect account you will also have: ment may be applied in whole or in part to any installment period. If • 24/7 access to view your payment history. any overpayment credit remains, apply it to the next installment. • The option to schedule payments in advance and cancel or change Be sure to enter the overpayment credit in col. c of the enclosed scheduled payments if needed. Record of Estimated Tax Payments. If the credit equals or exceeds your full estimated tax liability for 2026, you need not file the payment • The ability to send secure messages if you have questions about vouchers. Send a payment voucher to the Department only when you your account. are making a payment. Specific Instructions Complete 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/masstaxconnect. You do not need to mail in any vouchers if you pay online.

If you are mailing a paper check, enter your name, address, and Social Security number on the payment voucher.

Enter the correct due dates.

Enter in line 1 of the voucher the amount due from line 12 of the work­ sheet.

Part 1. 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, 2026, June 15, 2026, September 15, 2026, or January 15, 2027, enter 25%, 33%, 50% or 100%, respectively, of line 11 (less any overpayment that you are applying to this installment) on line 12 of the worksheet and on line 1 of your payment voucher. A. Taxable B. income Tax rate Amount

1 Taxable 5% income* (after deductions and exemptions) . . . . . . . . . . . 1 x .05 2a Taxable 8.5% income (after exemptions, if any). 8.5% income includes any income associated with short-term capital gains excluding long-term gains on collectibles or pre-1996 installment sales. See note above 2a x .085 2b Taxable 12% long term gains on collectibles or pre-1996 installment sales. See note above . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b x .12 2c Taxable long-term capital gains (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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c x .05 3 Taxable income over Surtax threshold. Add column A of lines 1 through 2c and subtract the Surtax threshold . . . . . . . . . . . . . . . . . . . . . . . . . . 3 x .04 4 Total tax. Add column B of lines 1 through 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Limited Income Credit (if any) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Other credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Total credits. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Your estimate of 2026 income tax. Subtract line 7 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Amount of this tax expected to be withheld during 2026 (include any withholding made on your behalf by a pass-through entity) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 2025 overpayment applied to 2026 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Estimated tax for 2026. Subtract the total of lines 9 and 10 from line 8. If less than $400 you are not required to make estimated payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Amount of payment. See note above. Using the amount from line 11, make appropriate calculation and enter result here and on line 1 of your payment voucher . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 *5% income includes: wages, salaries, tips, business income, partnership and S corporation income, trust income, rental income, unemployment compensation, taxable alimony (see Form 1 or 1-NR/PY, Schedule X instructions), pensions and annuity income, IRA/Keogh distributions, winnings, fees, long-term capital gain income not taxed at the 8.5% or 12% rate, interest and dividend income and other taxable income not taxed at the 8.5% or 12% rate. Part 2. Amended Computation Worksheet. Use if your estimated tax changes substantially after you file your first payment voucher.

1a Amended estimated tax on 5% income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a 1b Amended estimated tax on 8.5% income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b 1c Amended estimated tax on 12% income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c 1d Amended estimated tax on long-term capital gain income taxed at 5% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d 1e Amended estimated 4% Surtax on taxable income over Surtax threshold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e 1f Total amended estimated tax. Add lines 1a through 1e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1f 2a Amount of last year’s overpayment elected for credit to 2026 estimated tax and applied to date . . . . . . . . . . . . . . . . . . 2a 2b Payments made on 2026 vouchers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b 2c Limited Income Credit (if any) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c 2d Other credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d 2e Amount of this tax expected to be withheld during 2026 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e 2f Add lines 2a through 2e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2f 3 Unpaid balance. Subtract line 2f from line 1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Amount to be paid. Divide line 3 by number of remaining installments. Enter here and on line 1 of payment voucher . . . . 4

Submit the enclosed vouchers, with your payments, when due. Make all checks payable to Commonwealth of Massachusetts and write your Social Security number in the lower left corner of each check. 2026 Record of Estimated Tax Payments. Please mark your calendar as a reminder to mail each payment voucher.

c. Total amount paid and 2025 overpayment credited from Jan. 1 through Voucher a. b. credit applied to the installment date shown number Date Amount paid installment add b and c

1 2 3 4

Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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.

DETACH HERE 2026 Form 1-ES Estimated Tax Payment Voucher

Social Security number Tax filing period Due date Tax type Voucher type ID type Vendor code

12/31/2026 053 17 005 0001

Last name (print) First name and initial (and spouse’s, if joint return) 1. Amount due with this installment (from line 12 of worksheet). . . . . . . . . . . . . . Form you plan to file: Street address Form 1, Full-Year Resident Form 1-NR/PY, Nonresident/Part-Year Resident

Return this voucher with check or money order payable to Commonwealth of Massachusetts. City/Town State Zip Mail to Massachusetts Department of Revenue, PO Box 419540, Boston, MA 02241-9540.

Important: Make your estimated tax payment online. It’s fast, easy and secure. E-mail address Phone number Go to mass.gov/masstaxconnect for more information.

DETACH HERE 2026 Form 1-ES Estimated Tax Payment Voucher

Social Security number Tax filing period Due date Tax type Voucher type ID type Vendor code

12/31/2026 053 17 005 0001

Last name (print) First name and initial (and spouse’s, if joint return) 1. Amount due with this installment (from line 12 of worksheet). . . . . . . . . . . . . . Form you plan to file: Street address Form 1, Full-Year Resident Form 1-NR/PY, Nonresident/Part-Year Resident

Return this voucher with check or money order payable to Commonwealth of Massachusetts. City/Town State Zip Mail to Massachusetts Department of Revenue, PO Box 419540, Boston, MA 02241-9540.

Important: Make your estimated tax payment online. It’s fast, easy and secure. E-mail address Phone number Go to mass.gov/masstaxconnect for more information.

DETACH HERE 2026 Form 1-ES Estimated Tax Payment Voucher

Social Security number Tax filing period Due date Tax type Voucher type ID type Vendor code

12/31/2026 053 17 005 0001

Last name (print) First name and initial (and spouse’s, if joint return) 1. Amount due with this installment (from line 12 of worksheet). . . . . . . . . . . . . . Form you plan to file: Street address Form 1, Full-Year Resident Form 1-NR/PY, Nonresident/Part-Year Resident

Return this voucher with check or money order payable to Commonwealth of Massachusetts. City/Town State Zip Mail to Massachusetts Department of Revenue, PO Box 419540, Boston, MA 02241-9540.

Important: Make your estimated tax payment online. It’s fast, easy and secure. E-mail address Phone number Go to mass.gov/masstaxconnect for more information.

DETACH HERE 2026 Form 1-ES Estimated Tax Payment Voucher

Social Security number Tax filing period Due date Tax type Voucher type ID type Vendor code

12/31/2026 053 17 005 0001

Last name (print) First name and initial (and spouse’s, if joint return) 1. Amount due with this installment (from line 12 of worksheet). . . . . . . . . . . . . . Form you plan to file: Street address Form 1, Full-Year Resident Form 1-NR/PY, Nonresident/Part-Year Resident

Return this voucher with check or money order payable to Commonwealth of Massachusetts. City/Town State Zip Mail to Massachusetts Department of Revenue, PO Box 419540, Boston, MA 02241-9540.

Important: Make your estimated tax payment online. It’s fast, easy and secure. E-mail address Phone number Go to mass.gov/masstaxconnect for more information.