E-file and Pay Your MA Personal Income Taxes

E-filing is the fastest way to file your Massachusetts personal income tax returns and receive refunds from DOR. E-filing is also recommended for fiduciary filers. Explore your e-filing and payment options.

Updated: March 17, 2025

Due Dates & E-Filing Options

The deadline for filing state income and fiduciary tax returns for Massachusetts taxpayers is April 15, 2025.

If you qualify for an extension, your return is now due on or before October 15, 2025. 

Your E-file options are listed below, including free offers:

• File Your State Return Only with MassTaxConnect for Free if You Qualify
• Complete Your State Return with Direct File
• Other Free File Options for Qualified Taxpayers
• E-file with Approved Tax Software

Create a MassTaxConnect Account

To e-file your state tax return for free using MassTaxConnect, you need to be registered on MassTaxConnect. 

To create a MassTaxConnect account, follow the instructions in the guidelines and video.

E-file Your State Return Only with MassTaxConnect for Free if You Qualify

You can use MassTaxConnect to file a state income tax return if:

• You were a MA full-year resident
• You filed a MA return in the past and
• The program supports each schedule or form you need to file.

It’s easy to use:

• Answer simple interview-style questions as you go.
• The guidelines and video take you through the process step-by-step. 

You can use MassTaxConnect for free if you need to file a return to qualify for a MA credit.

Complete Your Federal & State Returns for Free with Direct File

Massachusetts partnered with the IRS this year to give you a new option for filing your federal and state tax returns for free.  

How Does Direct File Work?

To file your federal and state tax returns, follow these steps:

1. Check if you qualify to use Direct File.
2. Complete your federal return using Direct File.
3. Approve the transfer of your federal return data from Direct File.
4. Complete your state tax return using MassTaxConnect.

The guidelines and video will take you through the state return process step by step. 

Other Free File Options for Qualified Taxpayers

Qualified MA taxpayers can use these Free File Alliance vendors to e-file for free.

To access the free software option, you must use the provided link for each vendor below.

1040Now	FreeTaxUSA	Online Taxes at OLT.com
1040Now Offer: "Free federal and MA tax preparation & e-file for all who live in MA with an Adjusted Gross Income (AGI) of $32,000 or less. This offer is limited to three (3) free tax returns per computer." Go to 1040Now to lean more.	FreeTaxUSA is offering free electronic preparation and filing services for both Federal and Massachusetts tax returns to eligible Massachusetts taxpayers. To be eligible, taxpayers must have: Federal adjusted gross income (AGI) of $48,000 or less, or Served active-duty military in 2024 with an AGI of $84,000 or less Go to FreeTaxUSA to learn more.	Online Taxes at OLT.com would like to offer free federal and free state online tax preparation and e-filing if your Federal Adjusted Gross Income is $48,000 or less, regardless of age. Activity Duty Military with an adjusted gross income of $84,000 or less will also qualify. Go to OnLine Taxes at OLT to learn more

1040.com	TaxSlayer
1040.com offer for Free Federal and Massachusetts Returns:    Adjusted Gross Income between $17,100 and $84,000 and Any Age or Active Military with Adjusted Gross Income of $84,000 or less  Go to 1040.com to learn more.	TaxSlayer Offer: AGI of $48,000 or less Or qualify for EITC Or Active duty military with AGI of $84,000 or less. Go to TaxSlayer to learn more.

Some approved vendors offer free services to qualified taxpayers but are not part of the Free File Alliance. 

Please note: DOR does not endorse or recommend any specific tax preparation software vendor.

E-file with Approved Tax Software

The following vendors were approved by DOR to e-file self-prepared tax returns.

• 1040.com
• 1040Now
• April
• Express1040
• ezTaxReturn.com
• FileYourTaxes.com
• FreeTaxUSA
• Online Taxes (OLT)
• TaxAct
• TaxHawk
• Taxslayer

If a vendor is not listed, go to their website to confirm if they offer the tax services you need.

Please note: DOR does not endorse or recommend any specific tax preparation software vendor.

Pay with MassTaxConnect

If you can’t make your personal income tax payment in full, pay as much as you can with your tax return. 

Tax payments can be made on MassTaxConnect with:

• Credit card (for a fee) or
• Electronic Funds Transfer (ACH Debit)

If you are not registered for MassTaxConnect but need to make a payment:

• Go to MassTaxConnect
• Under Quick Links, select Make a Payment
• Under Select Payment Type:
  • Select “I am, or I represent, an individual who would like to make an estimated, extension, return, or bill payment” and choose Next.
• Enter your SSN or ITIN and Phone Number (in case we need to contact you about this payment)
• Choose the type of tax payment you want to make and select Next.
• Choose the amount you want to pay and your payment method and select Next.  
• Review your payment and select Submit.

If you have to file or pay on paper, go to the Current Tax Filing Season Overview page.

Estimated Tax Payments

Individuals and businesses can make estimated tax payments securely through MassTaxConnect. 

For more information, go to DOR Estimated Tax Payments.

What You Need To E-file & Pay

Check the following to see what you need to e-file your tax return or make a payment.

E-file a Return

Make a Payment

You will need some or all of the following: Copies of last year’s federal and state tax returns Personal information including: Legal name(s) Birth date(s) Social Security number(s). Records of your earnings (W-2 forms from each employer or 1099-MISC forms if you’re a contractor) Records of interest and dividends from banks (1099 forms: 1099-INT, 1099-DIV, etc.) Proof of health insurance (1099-HC, 1095-B, etc.) Records of tuition payments and student loan interest paid (1098-T) Record of received Social Security benefits (SSA-1099) Record of received pension or annuity (1099-R) Unemployment compensation statements (1099-G) Total child care expenses and child care provider information, including: Legal name(s) Employer ID Social Security number(s). Total rent paid, as well as landlord or rental agent’s name and address Receipts or canceled checks for items such as: Medical expenses Mortgage interest Charitable contributions if you’re itemizing deductions. Bank account and bank routing numbers if choosing the direct deposit refund option.

You can choose from several different payment options: Electronic Funds Transfer (ACH Debit)  Credit card Check or Money order. You will need the following: Your legal name Your Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN) Your payment voucher if you are making a bill payment.

Guidance for Taxpayers Who Must File Jointly

For tax years beginning on or after January 1, 2024, married couples must file a joint personal income tax return for any year in which they file a joint federal income tax return, unless an exception applies. See TIR 24-4 and 830 CMR62.5A(11), Non-Resident Income Tax for additional information. An exception is allowed where the spouses have different tax years or residencies, and their joint Massachusetts income is equal to or below the surtax threshold ($1,053,750 for tax year 2024). Spouses with joint Massachusetts income above the surtax threshold should follow the instructions below to file their tax year 2024 return.

Where both spouses are (1) nonresident for the full tax year or (2) part-year residents with the same residency period, they must file a Form 1-NR/PY and select Married Filing Jointly. Since both spouses have the same residency status/periods they can file the return as is.

Spouses with different residency or periods of residency should file as set out below if they have combined income subject to tax in excess of the surtax threshold amount. These documents should be submitted using the “Submit Surtax Return for Married Filing Joint” link on the home page on MassTaxConnect.

• Taxpayers must attach their US Form 1040.
• Taxpayers must attach married filing separate returns for both taxpayers (at least one taxpayer must file a Form 1-NR/PY).
• Taxpayers must attach a completed Form 1-NR/PY reconciliation return calculated with special instructions below.

These returns will be identified for manual review, calculation and entry.

Instructions on how to complete the Form 1-NR/PY reconciliation return:

• Each spouse must calculate the amounts for each line item on their Married Filing Separate returns, using their separate day count/exemption ratio.
• Once those amounts are calculated, they must combine them for purposes of the Form 1-NR/PY reconciliation return. This will be the married filing joint return and must be signed by both spouses.
• Note: if one spouse is a full-year resident using the Form 1, the line numbers on the Form 1-NR/PY are different.  
• Surtax will be calculated on the combined income.

Filing Season Updates & Video

Are you looking for the latest tax news and updates?

Go to: 

• Current Filing Season Overview
• 2024 Personal Income and Corporate Excise Tax Law Changes
• What's Trending

Take a look at this year's Filing Season Video and Resources (PDF). Learn about recent legislative changes, DOR initiatives and forms updates. 

After watching the video below, take the video follow-up survey.

Resources

Current Tax Filing Season Overview  Check the Status of Your MA Income Tax Refund  Who Must File a MA Personal Income Tax Return  Filing Season Updates & Video  Find a Tax Professional to Help with Your Taxes  Set Up a Payment Agreement  Amend a Massachusetts Individual or Business Tax Return  File an Extension  Translate a Website, Webpage, or Document