DOR Personal Income tax forms and instructions

What you need to know

Before filing, you can learn more about the advantages of filing online. Electronic filing is the fastest way to get your refund. If you file online, you can expect to receive your refund within 2 weeks. If filing on paper, you should receive your refund within 6 weeks.

These forms are subject to change only by federal or state legislative action.

All printable Massachusetts personal income tax forms are in PDF format. To read them, you'll need the free Adobe Acrobat Reader.

If you have any suggestions or comments on how to improve these forms, contact the Forms Manager at [e-mail].

2019 Massachusetts Personal Income tax forms and instructions

• Form 1: Mass. Resident Income Tax Forms and Instructions
   
• Form 1-NR/PY: Mass. Nonresident or Part-Year Resident Income Tax Forms and Instructions
   
• Mass. Income Tax Additional Forms and Instructions

Health Care forms and instructions

• 2019 Schedule HC: Health Care Information
• 2019 Schedule HC Instructions 
• 2019 Schedule HC-CS: Health Care Information Continuation Sheet
• 2019 Form MA 1099-HC: Individual Mandate Massachusetts Health Care Coverage

For prior years, visit DOR Health Care Forms.

2019 corrections

The following is a list of discrepancies between the 2019 printed Form 1 and Form 1-NR/PY booklets and the online versions:

Printed Instructions:

• “2019 Major Tax Law Change” section for Alimony Income (IRC sec 61a) – (Form 1 instructions, page 5; Form 1-NR/PY instruction, page 6) the year-end date reference for that item changed from “signed after December 31, 2019” to “signed after December 31, 2018.”
• Form 1 Instructions - maximum Circuit Breaker amount on page 7 changed from $1,100 to $1,130. Note: the amount stated in the Schedule CB instructions on page 36 is accurate as well as on the actual schedule.
• Form 1 Instructions - U.S. Form 1040 Fed Income and Fed AGI line item reference incorrect on page 8 (instructions for lines a and b). Note: those line item references are correct on the actual Forms 1 and 1-NRPY.
• Form 1 Instructions - page 10, line 4 instructions updated US 1040 line reference from line 4b to line 4d.
• Form 1 Instructions page 18; Form 1-NR/PY Instructions page 22 - Excess Paid Family and Medical Leave Contributions Worksheet:
• Line 9. Excess PFML Contributions withheld – “Subtract line 8 from line 7” changed to “Subtract line 7 from line 8.”
• Form 1 Instructions - page 18, lines 48-50 line instruction references updated to lines 49-51.
• Form 1 Instructions - U.S. Form 1040 Fed Income and Fed AGI line item reference incorrect on page 20 (instructions for Schedule X, lines 1 and 4). Note: those line item references are correct on the actual Forms 1 and 1-NRPY.
• Form 1-NRPY Instructions, page 15, line 14c MA Schedule B, Part 2, line 13 line reference updated to line 13c.
• Form 1-NRPY Instructions - page 18, line 34 instructions incorrectly refer to line 30.
• Schedule HC Instructions, pages 2, 7-9 update US 1040 line reference from line 7 to line 8b.

Printed Forms and Schedules:

• Sch D, Line 11 text changed from “combine” to “subtract.” Note: for this line item, the booklet Instructions are correct.
• Schedule B, line 36 excess exemption field increased from four characters (9,999) to five characters (99,999).

Payment vouchers

• 2019 Form PV: Massachusetts Income Tax Payment Voucher

• 2019 Form 2-PV: Massachusetts Fiduciary Income Tax Payment Voucher

Mailing addresses for Massachusetts tax forms, including amended returns

• Form 1 or a Form 1-NR/PY:
  • Refund: Mass. DOR, PO Box 7000, Boston, MA 02204
  • Payment: Mass. DOR, PO Box 7003, Boston, MA 02204
• Form 1-ES: Mass. DOR, PO Box 419540, Boston, MA 02241-9540
• Form 2: Mass. DOR, PO Box 7018, Boston, MA 02204
• Form 2G: Mass. DOR, PO Box 7017, Boston, MA 02204
• Form 2-ES: Mass. DOR, PO Box 419544, Boston, MA 02241-9544
• Form 3: Mass. DOR, PO Box 7017, Boston, MA 02204
• Form M-4868 - Income Tax Extension: Mass. DOR, PO Box 7062, Boston, MA 02204
• Form M-8736 - Fiduciary Extension: Mass. DOR, PO Box 7062, Boston, MA 02204
• Change of Address Form: Mass. DOR, PO Box 7011, Boston, MA 02204

Visit Mailing addresses for Massachusetts tax forms for other form addresses.

Prior year forms and instructions

2018	2016	2014	2012
2017	2015	2013	2011

Estimated tax

Make your estimated tax payment online through MassTaxConnect. It’s fast, easy and secure.

• Form 1-ES, 2020 Estimated Income Tax Payment Vouchers, Instructions and Worksheets
   
• Form 2-ES, 2020 Estimated Tax Payment Vouchers, Instructions and Worksheets for Filers of Forms 2 or 2G

Income and Fiduciary Vouchers – these estimated tax payment vouchers provide a means for paying any taxes due on income which is not subject to withholding. This is to ensure that taxpayers are able to meet the statutory requirement that taxes due are paid periodically as income is received during the year. Generally, you must make estimated tax payments if you expect to owe more than $400 in taxes on income not subject to withholding. Learn more.

Learn about E-Filing options

Electronic filing is the fastest way to get your refund. You may qualify to file online for free. Learn more.

Massachusetts free fillable forms program

Instructions for the Massachusetts free fillable forms program are available. 

Please note, this program is only available to full-year residents.

Learn about extensions for filing and paying Massachusetts income tax

You may be able to apply for an extension if you're not ready to file your Massachusetts income tax by the due date. Learn more.

Nonresident Composite forms

• Form MA NRCR: Nonresident Composite Return and Instructions

• Form CRFS: Composite Return Filing Statement

• Form M-8453 CR: Nonresident Composite Return Tax Declaration for Electronic Filing
   

 

Page updated: March 5, 2020.