Electronic filing of income tax returns
IRS Direct File
Free tool to file federal taxes directly with the IRS. Massachusetts residents may need to file a state tax return in addition to the federal tax return; this tool will link to MassTaxConnect at the end to allow users to do so.
MassTaxConnect
Users can file Massachusetts income tax returns, view their payment history, and interact directly with the Mass. Department of Revenue through this secure online portal. For more information, see About MassTaxConnect and General information about using MassTaxConnect.
Massachusetts laws
New: Tax amnesty for tax year 2024 (See also St. 2024, c. 140, § 225)
Tax amnesty will waive penalties for eligible taxpayers who voluntarily file proper returns and pay the total amount of delinquent taxes owed.
St. 2023, c. 50 An act to improve the Commonwealth's competitiveness, affordability, and equity [Tax relief]
See the Senate's summary of this act for more information.
Article XLIV of the Massachusetts Constitution
Grants power and authority to the General Court to impose and levy a tax on income.
- Amended by Question 1 ("Millionaires Tax"), which was enacted by the people on November 8th, 2022 and is applicable to all tax years beginning on or after January 1, 2023. For more information, see 4% Surtax on Taxable Income Over $1,000,000.
MGL chapters 58 to 65C: Taxation
- c. 58 General provisions relative to taxation
- c. 58A Appellate Tax Board
- c. 59 Assessment of local taxes
- c. 60 Collection of local taxes. See also, amended section:
- § 79 Sale without foreclosure; inquiries (effective April 2, 2023)
- c. 60A Excise tax on registered motor vehicles
- c. 60B Excise on boats, ships and vessels
- c. 61 Classification and taxation of forest lands and forest products
- c. 61A Assessment and taxation of agricultural and horticultural land
- c. 61B Classification and taxation of recreational land
- c. 62 Income tax. See also, amended sections:
- c. 62, § 1 Now conforming to 2024 Internal Revenue Code
- c. 62, § 2 Adds student loan forgiveness income tax exemption
- c. 62, § 3(B)(a)(13) Allows charitable deductions for taxable year 2023
- c. 62F Limitation on the growth of state tax revenues
See also: Chapter 62F taxpayer refunds - c. 63A Taxation of certain corporations, associations and organizations engaged in the sale of alcoholic beverages
- c. 63B Declaration of estimated taxes by corporations
- c. 63D Taxation of pass-through entities
- c. 64A Taxation of sales of gasoline
- c. 64C Cigarette excise
- c. 64D Excise on deeds, instruments and writings
- c. 64E Taxation of special fuels used in the propulsion of motor vehicles
- c. 64F Taxation of fuel and special fuels acquired outside and used with the commonwealth
- c. 64G Room occupancy excise
- c. 64H Tax on retail sales of certain tangible personal property
- c. 64I Tax on the storage, use or other consumption of certain tangible personal property
- c. 64J Taxation on fuels used in the propulsion of aircraft
- c. 64L Local option meals tax
- c. 64M Taxation of direct broadcast satellite service
- c. 64N Marijuana tax
- c. 65 Taxation of legacies and successions
- c. 65A Taxation of transfers of certain estates
- c. 65B Settlement of disputes respecting the domicile of decedents for death tax purposes
- c. 65C Massachusetts estate tax
Massachusetts regulations
830 CMR Department of Revenue
Selected cases
Citrix Systems, Inc. v. Commissioner of Revenue, 484 Mass. 87 (2020)
Fees charged for subscriptions to use online software products are subject to Massachusetts sales tax.
South Dakota v. Wayfair, 585 U.S. 162 (2018)
A state can require an out-of-state seller with no physical presence in the state to collect sales taxes on goods the seller ships to consumers in the state.
U.S. Tax Court opinion portal
Find an opinion
Search by keyword, docket number or party name for cases filed on or after May 1, 1986.
Agencies and forms
| Agency | Link to forms |
|---|---|
| Internal Revenue Service (IRS) |
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| Mass. Department of Revenue (DOR) | |
| Mass. Appellate Tax Board (ATB) |
Web sources
Business personal property tax:
- FAQs on local taxation of personal property, Mass.gov.
- Personal property tax, Boston.gov.
- Personal property tax assessment - FAQs, Town of Northborough.
Donating a car to charity, Mass. Attorney General.
Provides "tips to consider when deciding whether to donate your car to charity."
DOR Directive 89-3: Divorce judgment nisi and filing status, Mass. Department of Revenue.
"Since the material (and tax) status of a divorced or divorcing individual depends on the nature of the judgment of divorce in effect at the close of the tax year, if the judgment nisi is in effect at that time, the taxpayer is married and must file either jointly or as married filing separately. If the judgment nisi has then become absolute, the taxpayer's filing status is 'single'."
Health care reform information, Mass. Department of Revenue.
Includes information on the tax implications of health care reform, with forms and more, for individuals, employers and insurance carriers. See also Individual Mandate Penalties for Tax Year 2024.
Legal library, Mass. Department of Revenue.
Includes TIRs, Directives, Revenue Rulings, Regulations and more.
Local option excise taxes, Mass. Division of Local Services.
Cities and towns may adopt certain statutes that authorize a local tax on meals, rooms including short-term rentals, and the sale of recreational adult-use marijuana.
Personal income tax, Mass. Department of Revenue.
Sales tax holiday, Mass. Department of Revenue.
Frequently asked questions. Dates are set by the Legislature annually and usually takes place in August.
Sales tax on meals, Mass. Department of Revenue.
It describes the tax, what types of transactions are taxable, and what a vendor must do to comply with the law.
Tax notes federal tax law library, Tax Analysts.
Includes the current Internal Revenue Code, the Internal Revenue Code of 1986, proposed, final and temporary regulations, rules for practicing before the IRS, Treasury decisions, IRS guidance and private rulings, court and legislative documents, and more.
Tax rates, Mass. Dept. of Revenue.
"[P]rovides a graph of the different tax rates and brackets in Massachusetts."
Taxpayer bill of rights, IRS.
Every taxpayer has a set of fundamental rights they should be aware of when dealing with the IRS.
Trust reformations: Bosch litigation
Procedure for Probate and Family Court. The resolution of these cases is meant to assist the parties in their dealings with the Internal Revenue Service by deciding a matter of state law that will be binding on federal authorities.
Print sources
A close look at the new Massachusetts $2 million estate tax exemption, MCLE, 2024.
Every Airbnb host's tax guide by Stephen Fishman, 6th ed., Nolo, 2023. (2025 eBook available with library card).
Every landlord's tax deduction guide by Stephen Fishman, 20th ed., Nolo, 2024. (2025 eBook available with library card)
Every nonprofit's tax guide: How to keep your tax-exempt status & avoid IRS problems by Stephen Fishman, 7th ed., Nolo, 2022. (2023 eBook available with library card)
Home business tax deductions: Keep what you earn by Stephen Fishman, 17th ed., Nolo, 2021. (2025 eBook available with library card)
Official MASSTAX guide, West, annual.
Stand up to the IRS by Frederick W. Daily, 14th ed., Nolo, 2021. (2024 eBook available with library card)
Surviving an IRS tax audit by Frederick W. Daily, 3rd ed., Nolo, 2013. (eBook available with library card)
Tax deductions for professionals by Stephen Fishman, 17th ed., Nolo, 2022. (eBook available with library card)
Contact
Online
| Last updated: | February 21, 2025 |
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