If you do not owe taxes to the state of Massachusetts you do not need to file form M-4868. It is only when you owe taxes to MA that you would need to file Form M-4868. For more information see this Link:
https://turbotax.intuit.com/tax-tools/tax-tips/Taxes-101/What-If-I-Did-Not-File-My-State-Taxes-/INF1...
