The Massachusetts Department of Revenue has extended the annual manufacturing classification deadline for 2013, normally due January 31st , to March 1st . This extension will be considered timely filed, so long as it is either received in their office, or has the United States Postal Service postmark of March 1, 2013. This extension is available for a limited group of S corporations that own one or more Qsubs and either the S corporation or one of its Qsubs was classified as a manufacturing corporation in 2012. If the classification is granted then the S corporation and each Qsub will be listed as a manufacturing corporation on the Annual List and therefore become eligible for certain local property tax exemptions. If the classification is not granted, then neither that corporation nor any of its Qsubs will be included on the Annual List.