The most commonly requested tax publications offered by the Department of Revenue can be found below.

If you need additional information or are seeking a publication not found here, please call DOR's main information lines at 617-887-MDOR or toll-free in Massachusetts at 800-392-6089.

Upon request, publications are available in an alternative format. Please send your request to: Massachusetts Department of Revenue, Office of Diversity and Equal Opportunity, PO Box 9557, Boston, MA 02114-9557.


<strong>A Guide to the Department of Revenue: Your Taxpayer Bill of Rights</strong> (Revised 01/4/2010)
Provides information regarding general state tax issues and Department of Revenue policies and procedures. Included is information on solving a problem, audits and collections, appeals and DOR resources.

<strong>A Guide to Estate Taxes (Applicable to dates of death after January 1, 2003)</strong> (Revised 12/31/2009)
This guide was published to address the changes to the Massachusetts estate tax law enacted in 2002. Like its companion 1996 and 2002 versions, this guide contains definitions of relevant estate tax terms and general filing and payment information.

  • 1996 Guide pdf format of    1996 estate tax guide  (PDF) (Applicable to dates of death prior to January 1, 1997)
  • <strong>2002 Guide</strong> pdf format of    2002 estate tax guide  (PDF) (Applicable to dates of death on or after January 1, 1997 and prior to January 1, 2003)

<strong>A Guide to Offers in Settlement</strong> pdf format of    OIS guide  (PDF)
Explains under what circumstances an offer may be considered.

<strong>Should You Be Paying Individual Estimated Taxes?</strong> (Revised 11/9/2009)
Answers the most commonly asked questions regarding estimated taxes. Included are an estimated tax payment schedule and examples of what to do in cases where unexpected income is received.

<strong>Should You Be Paying Use Tax on Foreign Purchases?</strong> (Revised August 1, 2009)
The use tax is a 6.25% tax paid on out-of-state purchases that are used, stored or consumed in Massachusetts.

Tax Tips for Seniors and Retirees pdf format of    seniors10.pdf
Assists you in completing your tax return and ensures that you take advantage of deductions and exemptions that are available.

Business Tax Publications

Miscellaneous Publications