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This guide has general information about Personal Income tax for Massachusetts residents. It is not designed to address all questions which may arise nor to address complex issues in detail. Nothing contained herein supersedes, alters or otherwise changes any provision of the Massachusetts General Laws, Massachusetts Department of Revenue Regulations, Department rulings or any other sources of the law.
Updated: January 30, 2023
For tax year 2022, Massachusetts has a 5.0% tax on both earned (salaries, wages, tips, commissions) and unearned (interest, dividends, and capital gains) income. Certain capital gains are taxed at 12%.
Everyone whose Massachusetts gross income is $8,000 or more must file a Massachusetts personal income tax return on or by April 15th following the end of every tax year. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. (Note: The $8,000 or more amount is per person and there is no combined filing requirement for a joint return. If an individual meets the $8,000 threshold, they have to file a return and if married, they have the option to file jointly whether or not the spouse has their own filing requirement.)
If you've made an error on a return you've already filed, file an amended return.
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Note: Prior year Massachusetts Personal Income tax law changes can be found within the Form 1 and Form 1-NR/PY instruction booklet for any given year.
If you're a full-year resident with an annual Massachusetts gross income of more than $8,000, you must file a Massachusetts tax return.
You're a full-year resident if:
Full-year residents use Form 1 - Massachusetts Resident Income Tax Return.
If you're a part-year resident with an annual Massachusetts gross income of more than $8,000, you must file a Massachusetts tax return.
You're a part-year resident if you:
Part-year residents use Form 1-NR/PY - Massachusetts Nonresident or Part-Year Resident Income Tax Return.
If you're a nonresident with an annual Massachusetts gross income of more than either $8,000 or the prorated personal exemption, whichever is less, you must file a Massachusetts tax return.
You're a nonresident if you are neither a full-year nor a part-year resident.
Nonresidents use Form 1-NR/PY - Massachusetts Nonresident or Part-Year Resident Income Tax Return.
You automatically get a 6-month extension to file your Massachusetts income tax return as long as you've paid at least 80% of the total amount of tax due on or before the due date, and you're filing:
Once the extension is granted, the 6-month extension starts at the filing due date of the original return. You can file your return anytime during the extension period. An extension to file a return doesn't extend the due date for paying any tax due.
Estates seeking an extension of time to file and pay the estate tax must still request approval from DOR by filing Form M-4768. You can file Form M-4768 electronically.
If an extension payment is required to reach the 80% threshold, you can pay electronically. If you need to pay $5,000 or more to qualify for an extension, you are required pay electronically. If you are required to file Form M-4768 electronically, register on MassTaxConnect to file your extension.
Taxpayers affected by presidentially declared disasters in the United States automatically get an extension for filing returns and submitting tax payments. The due date and payment date for returns and payments is extended for a specified period of time announced by the IRS unless we publicly announce otherwise. This extension covers filing tax returns, paying tax (including estimated tax), and filing tax extension forms with us.
Your filing status on your Massachusetts personal income tax can affect your exemptions you're and how much you're taxed.
View more detailed information on filing status to see what this means for you.
Enter your filing status on either Form 1 or 1-NR/PY, Line 1, and fill in the appropriate oval. Enter your spouse's Social Security number in the appropriate space at the top of the return under taxpayer's Social Security number. If you're married filing joint, both spouses must sign the return.
Personal income tax exemptions directly reduce how much tax you owe. Exemptions are generally related to your filing status and number of dependents you report on your tax return, but not always.
To find out how much tax you have to pay, first calculate your Massachusetts gross income. Gross income includes, but not limited to:
| Calculating Massachusetts gross income | |
|---|---|
| Federal gross income (Form 1, Line 10 or Form 1-NR/PY, Line 12 for part-year residents and nonresidents) | |
| + | Income excluded from federal but included in Massachusetts |
| - | Income included in federal but excluded from Massachusetts |
| - | Income excluded from both federal and Massachusetts |
| = | Massachusetts gross income |
Next, calculate your Massachusetts adjusted gross income (AGI) to get your Massachusetts taxable income and find out if you qualify for No Tax Status (NTS) or Limited Income Credit (LIC).
| Calculating Massachusetts AGI | |
|---|---|
| Federal gross income (Form 1, Line 10 or Form 1-NR/PY, Line 12 for part-year residents and nonresidents) | |
| + | Schedule B, Line 35 (interest, dividends, and short-term capital gains) |
| + | Schedule D, Line 19 (long-term capital gains) |
| - | Schedule Y, Lines 1 - 10 |
| - | Schedule B adjustments |
| - | Schedule D adjustments |
| = | Massachusetts AGI |
Your Massachusetts taxable income is your Massachusetts adjusted gross income minus the following deductions:
Personal income tax deductions decrease your taxable income, which means you owe less taxes. Deductions are generally related to your expenses, but not always.
You may also qualify for certain personal income tax credits, which can reduce the amount of tax you owe.
As a taxpayer, you must make estimated payments if the expected tax due on your taxable income not subject to withholding is more than a certain amount. Generally, you need to pay at least 80% of your annual income tax liability before you file your return for the year. You pay through withholding and making estimated tax payments on any income not subject to withholding. Learn more.
When you pay more taxes (i.e., withholding taxes or estimated taxes) than the amount of taxes determined to be due an overpayment may be generated on your account. An overpayment may also be generated if you are entitled to a refundable credit that exceeds the amount of tax due. Additionally, when you file an amended return or an abatement application to reduce the amount of tax due, and you previously paid more than what is now shown as due, an overpayment may be generated.
An overpayment claimed on a return may be applied as a credit for your next year’s estimated tax or you may request that it be refunded to you. An overpayment may also be offset or intercepted by the Department of Revenue and applied to another liability. However, often an overpayment is refunded directly to you.
Most refunds are claimed on an original return and will be issued automatically by the Department. For e-filed returns the turnaround time is about 6 weeks; but for paper returns it could take up to 10 weeks. You must claim your refund or credit within a certain time period, as further detailed below. Also, the Department of Revenue must issue refunds within a certain time period or pay interest on the amount of the refund. This page contains important information on the time limitations for claiming a refund and on the calculation of interest.
Visit Refunds and credit of overpayments to learn more.
Use tax is a 6.25% tax paid on out-of-state or out-of-country purchases that are used, stored or consumed in Massachusetts and on which no Massachusetts sales tax (or less than 6.25%) was paid.
Unlike the 6.25% sales tax, which is collected by sellers, use tax is generally paid directly to the state by the purchaser.
Individual use tax is due by April 15th of the following year after your purchase. Learn more.
Tax Department: Contact Center hours are 9 a.m. – 4 p.m., Monday through Friday.
For more ways to connect, visit Contact DOR.
Log in to MassTaxConnect and send DOR a message.
You can send a secure e-message if you are registered with MassTaxConnect.
On the upper right-hand side of MassTaxConnect's home screen:
You may also register by clicking on Register a new taxpayer under Quick Links.
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