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Get MA 355-7004 2018

Tax due or the minimum tax (whichever is greater) is not paid by the return due date, the extension is null and void. If filing Form 355U, payments may be allocated to subsidiaries when Schedule CG is filed. Will Interest and Penalties Be Due? An extension of time to file a corporation tax return does not extend the due date for payment of the tax. Interest will be charged on any tax not paid on or before the original due date. Any tax not paid within the extended period is subject to a penalty.

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