look at this:
Automatic Extension Granted if 100% Tax Due is Paid
by Tax Return Due Date
If line 3 of the worksheet below is “0” and 100% of the tax due for 2006
has been paid through:
? withholding;
? timely estimated payments of tax;
? credits from your 2006 return; and
? a refund from the prior tax year applied to the next year’s tax liability,
you are no longer required to file Form M-4868, Application for Automatic
Extension of Time to File Massachusetts Income Tax Return. However, if
you do choose to file Form M-4868 in this instance, you must do so electronically,
either by telephone or via DOR’s website. See TIR 06-21 for
more information.