Find filing and payment information about Massachusetts personal income tax and other non-business taxes collected by the Massachusetts Department of Revenue (DOR).

Massachusetts Personal Income Tax (Form 1)

Electronic Filing Using These Filing Options

To file your Massachusetts personal income tax return online here are a few filing options for taxpayers.


Electronic Filing Using Commercial Tax Application

Massachusetts residents can prepare and file their Massachusetts personal income tax returns electronically using commercial tax applications. Examples of commercial tax applications are Intuit TurboTax and ezTaxReturn. If you are a non-resident or part-year resident, you need to verify that the commercial tax application provides non-resident and part-year resident income tax filing for Massachusetts.

DOR does not endorse one commercial product over another. DOR does, however, provide a list of commercial applications you can use to file your Massachusetts tax return electronically. See current list pdf format of 2016 Tax Preparation Software for Individuals
.


Filing Using Printed 2-D Barcode Form

Some commercial income tax applications support 2-D barcodes. The barcodes are generated by the tax application when the forms are printed and contain data gathered from the completed forms. DOR can scan the data contained in the 2-D barcode.

If you use a commercial tax application to prepare and print your Massachusetts personal income tax forms and schedules, mail the completed forms and schedules to the Massachusetts Department of Revenue to file your income tax. See mailing addresses


Filing Using Paper Income Tax Form

Residents, non-residents, and part-year residents can use the traditional paper income tax forms and schedules to file the Massachusetts personal income tax return. To file, download the Massachusetts Personal Income Tax Return (Form 1) and the related schedules. Follow the form instructions, then mail the required form and schedules to the address indicated on the form.

Massachusetts Estimated Income Tax

Residents, non-residents and part-year residents can use MassTaxConnect or a payment voucher to file and pay the Massachusetts estimated income tax.

MassTaxConnect and Electronic Funds Transfer (EFT)

To file and pay Massachusetts estimated income tax using MassTaxConnect , go to "Make a Payment" then select "Individual Payment." Choose the option to make an estimated payment and enter your Social Security number. You also need to select checking or savings for the electronic funds transfer, and specify the account number and bank routing number. This authorizes the EFT from your checking or savings account to the Commonwealth's bank account.

Paper Form 1-ES and Check or Money Order

To file and pay your estimated income tax, download and complete the tax payment voucher (Form 1-ES) for the appropriate year, then mail the voucher with your check or money order to the address indicated on the voucher.

Sales & Use Tax on Recreational Vehicles

File with MassTaxConnect

To file and pay the Sales & Use Tax on a boat, snowmobile, or recreational vehicle, go to MassTaxConnect, then select "File Sales/Use Tax on Vehicles." You need to select Form ST-6: Certificate of Payment and the date of purchase of the vehicle.

Payment Options

  • Electronic Funds Transfer (EFT)
    If you choose to pay by electronic funds transfer, select checking or savings, and specify the account number and bank routing number. This authorizes the EFT from your checking or savings account to the Commonwealth's bank account.
  • Credit Card or Debit Card
    If you choose to pay by credit card, you can use Visa, MasterCard, American Express, or Discover. If you choose to pay with a debit card, you can use either a Visa or MasterCard debit card. There is a convenience fee of 2.49% of your payment amount charged by the third party that provides this service.

Estate Tax

File Estate Tax

To file an estate tax return, download the Massachusetts Estate Tax Return (Form M-706) and the related schedules. Complete then mail the required form and schedules to the address indicated on the form. The time frame for filing an estate tax return depends on filing thresholds and exemptions

Fiduciary Tax

File Fiduciary Tax

To file a fiduciary income tax return for someone who has died, download the Fiduciary Income Tax Return (Form 2) and the related schedules. Complete then mail the required form and schedules to the address indicated on the form.

Fiduciary Tax (Form 2) and Schedules

Extensions

File an Extension for Personal Income Tax

If you meet certain eligibility requirements from DOR, you can apply for a filing extension on your Massachusetts personal income tax return.

To file for an extension, go to MassTaxConnect then select "Make a Payment." Choose the option to make an extension payment.


File an Extension for Fiduciary Tax

Use MassTaxConnect to apply for a six-month extension to file your fiduciary tax return.

To file for an extension, go to MassTaxConnect then select "Make a Payment." Choose the option to make an extension payment.

Amended Returns & Abatements

You file an amended return to report an error or omission on a Massachusetts personal income tax return. You file an abatement to dispute an audit finding or a penalty imposed by DOR.

Form CA-6, Application for Abatement/Amended Return, is no longer in use as of Oct. 31, 2016. With DOR’s transition to a new tax system, filing amended returns and abatement requests is simplified and there are more opportunities to do both online. Beginning Dec. 5, 2016, MassTaxConnect will be available for personal income tax amended returns and applications for abatement.

Visit DOR’s page about Requesting an Abatement or Amending Your Tax Return for more information.

Massachusetts Income Tax & Estimated Income Tax

Pay Massachusetts Income Tax

  • MassTaxConnect and Electronic Funds Transfer (EFT)
    To pay Massachusetts income tax using MassTaxConnect , select "Make a Payment." Click "Individual Payment," then select the option to make a bill payment. Enter your Social Security number. You also need to select checking or savings for the electronic funds transfer, and specify the account number and bank routing number. This authorizes the EFT from your checking or savings account to the Commonwealth's bank account.
  • Payment Voucher and Check or Money Order
    To pay Massachusetts income tax by check or money order, download and complete the income tax payment voucher (Form PV) for the appropriate year, then mail the voucher with your check or money order to the address indicated on the voucher.

Pay Massachusetts Estimated Income Tax

  • MassTaxConnect and Electronic Funds Transfer (EFT)
    To pay Massachusetts estimated income tax using MassTaxConnect , select "Make a Payment." Click "Individual Payment" then select the option to make an estimated payment. Enter your Social Security number. You also need to select checking or savings for the electronic funds transfer, and specify the account number and bank routing number. This authorizes the EFT from your checking or savings account to the Commonwealth's bank account.
  • Payment Voucher and Check or Money Order
    To file and pay your estimated income tax by check or money order, download and complete the tax payment voucher (Form 1-ES) for the appropriate year, then mail the voucher with your check or money order to the address indicated on the voucher.

Sales & Use Tax on Recreational Vehicles

Pay with MassTaxConnect

To pay the Sales & Use Tax on a boat, snowmobile, or recreational vehicle, go to MassTaxConnect, and select File Sales/Use Tax on Recreational Vehicles. You need to provide information about the purchase and select a payment option.

Payment Options

  • Electronic Funds Transfer (EFT)
    If you choose to pay by electronic funds transfer, select checking or savings for the electronic funds transfer, and specify the account number and bank routing number. This authorizes the EFT from your checking or savings account to the Commonwealth's bank account.
  • Credit Card or Debit Card
    If you choose to pay by credit card, you can use Visa, MasterCard, American Express, or Discover. If you choose to pay with a debit card, you can use either a Visa or MasterCard debit card. There is a convenience fee of 2.49% of your payment amount charged by the third party that provides this service.

Estate Tax

Pay Estate Tax

To pay an estate tax, you need to file a Massachusetts Estate Tax Return (Form M-706) and mail the return with a check to the address indicated on the form.

See Estate Tax Forms and Schedules for forms, filing instructions, guides, and applications for extensions.

Fiduciary Tax & Estimated Fiduciary Tax

Pay Fiduciary Tax

  • MassTaxConnect and Electronic Funds Transfer (EFT)
    To pay a fiduciary tax, go to MassTaxConnect and select "Make a Payment." Click "Individual Payment," then select the option to make a bill payment. You can make fiduciary tax payments for the current year or for a prior year. You also need to select checking or savings for the electronic funds transfer, and specify the account number and bank routing number. This authorizes the EFT from your checking or savings account to the Commonwealth's bank account.

Pay Estimated Fiduciary Tax

  • MassTaxConnect and Electronic Funds Transfer (EFT)
    To pay an estimated fiduciary tax, go to MassTaxConnect and select "Make a Payment." Click "Individual Payment," then select the option to make an estimated payment. You can make estimated fiduciary payments for the current tax year and choose which quarter the payment applies to. You also need to select checking or savings for the electronic funds transfer, and specify the account number and bank routing number. This authorizes the EFT from your checking or savings account to the Commonwealth's bank account.

Electronic Payment Requirements

At times, DOR issues or updates requirements for electronic payments. Before you use a payment voucher to send a check or money order, check with DOR about current requirements.

Tax Bill or Notice from DOR

Pay Tax Bill or Notice

If you received a tax bill or notice from the Massachusetts Department of Revenue, you can make a payment using a credit card (MasterCard, Visa, Discover and American Express) with MassTaxConnect or by phone.

  • Credit Card and MassTaxConnect
    To make a credit card payment using MassTaxConnect , go to "Make a Payment" and select the option to make a bill payment. Then enter your Social Security number and payment number on your voucher if you have one. The bill number or document number are in the top right corner of the statement you received from DOR.
  • Credit Card and Phone
    To make a credit card payment by phone, call (617) 887-6367 or toll-free in Massachusetts at (800) 392-6089.

Apply for a Monthly Payment Plan

If you received a tax bill or notice from DOR and want to apply for a monthly payment agreement on an outstanding balance, go to "Make a Payment." Click "Individual Payment" and select the option to make a bill payment. Then enter your Social Security number and the payment number on your voucher if you have one.

Payment Agreements

Payment Agreements

If you did not receive a bill or notice from DOR and you have questions about setting up a payment agreement, call DOR:

Local
(617) 887-6367 

Toll-free in Massachusetts 
(800) 392-6089

Excise, Real Estate, & Personal Property

About Motor Vehicle Excise Tax

Motor vehicle excise tax is levied by the city or town where the vehicle is principally garaged and is collected by the city or town that issued the bill. 

Local Government Information

Search a City and Town Index to find local tax information in your area. If your city or town allows online payments, you will find a link to their online payment page. If your city or town doesn’t allow online payments, you can find contact information for local officials and online resources on motor vehicle tax requirements in your area.


About Motor Vehicle Traffic Citations

To pay a motor vehicle citation issued by a law enforcement officer for a traffic violation, see Pay or Appeal a Civil Citation at the Massachusetts Registry of Motor Vehicles (RMV) website.


About Real Estate Tax

Real estate tax is levied by local cities and towns and is collected by the city or town that issued the bill. 

Local Government Information

Search a City and Town Index to find local tax information in your area. If your city or town allows online payments, you will find a link to their online payment page. If your city or town doesn’t allow online payments, you can find contact information for local officials and online resources on real estate tax requirements in your area.

Exemptions
Veterans, senior citizens, surviving spouses and other individuals may be eligible for property tax exemptions as defined by state law.  The DOR cannot determine your eligibility or provide legal advice. Under state law, only your board of assessors, as the local tax administrator, can decide whether you qualify for an exemption. To find out about the specific eligibility and application requirements in your city or town, contact your local Assessor's Office.

Taxpayer Guide to Local Property Tax Exemptions pdf format of survivchildeld.pdf
Explains local property tax exemption amounts and calculations, and what you need to do to apply.


About Personal Property Tax

Some cities and towns levy personal property tax on items such as mechanical equipment, machinery, farm animals, and boats. To pay your personal property tax or to find out about the tax obligations and how to make payments, contact the Tax Collector or Assessor's Office of the city or town that issued the bill.

Local Government Information

Search a City and Town Index to find local tax information in your area. If your city or town allows online payments, you will find a link to their online payment page. If your city or town doesn’t allow online payments, you can find contact information for local officials and online resources on personal property tax requirements in your area.

Exemptions
Veterans, senior citizens, surviving spouses and other individuals may be eligible for property tax exemptions as defined by state law. The DOR cannot determine your eligibility or provide legal advice. Under state law, only your board of assessors, as the local tax administrator, can decide whether you qualify for an exemption. To find out about the specific eligibility and application requirements in your city or town, contact your local Assessor's Office. 

Taxpayer Guide to Local Property Tax Exemptions pdf format of survivchildeld.pdf
Explains local property tax exemption amounts and calculations, and what you need to do to apply.

Check Refund Status

To check the status of your tax refund, go to MassTaxConnect and select "Where's My Refund?" You need to provide your ID (Social Security number), tax year, and the refund amount.

Massachusetts Personal Income Tax

Massachusetts Residents

Non-Residents and Part-Year Residents

Massachusetts Estimated Income Tax

Form 1-ES

Sales & Use Tax on Recreational Vehicles

Form ST-6

Estate Tax

Form M-706 & Schedules

Fiduciary Tax

Form 2 and Schedules

Extensions

Extension for Personal Income Tax


Extension for Fiduciary Tax

Cities and Towns

Find your city or town for information on parking tickets, utilities, “doing business as” certificates, property and vehicle excise tax, and other resources.