Tax relief and refunds
COVID-19
Coronavirus tax relief and economic impact payments, Internal Revenue Service.
One-time tax refunds
IRS issues guidance on state tax payments to help taxpayers, Internal Revenue Service.
Refund of state taxes paid. Most one-time refunds won’t count toward income: "If the payment is a refund of state taxes paid and either the recipient claimed the standard deduction or itemized their deductions but did not receive a tax benefit (for example, because the $10,000 tax deduction limit applied) the payment is not included in income for federal tax purposes."
Massachusetts laws
New: 2022 Personal income and corporate excise tax law changes
Here you will find descriptions of major Massachusetts Personal Income (Chapter 62) and Corporate Excise (Chapter 63) tax law changes for tax year 2022.
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.
MGL c.58-c.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 2022 Internal Revenue Code instead of 2005
- c.62, § 2 Adds student loan forgiveness income tax exemption
- GL 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. See also, amended sections:
- c.64H, § 1 Definitions
- c.64H, § 6A Sales tax holiday; requires the state to provide a sales tax holiday for one weekend in August every year, beginning in 2019
- c.64H, § 34 Remote retailers and marketplace facilitators
- c.64I Tax on the storage, use or other consumption of certain tangible personal property. See also, amended sections:
- c.64I, § 1 Definitions
- c.64I, § 4 Collection of tax; status of tax; sales of motor vehicles
- c.64I, § 9 Registration required, including remote retailers
- 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, 138 S. Ct. 2080 (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.
Agencies and forms
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 Northboro.
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. Dept. 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. Dept. of Revenue.
Includes information on the tax implications of health care reform, with forms and more, for individuals, employers and insurance carriers.
Legal library, Mass. Dept. of Revenue.
Includes TIRs, Directives, Revenue Rulings, Regulations and more.
Personal income tax, Mass. Dept. of Revenue.
Sales tax on meals, Mass. Dept. 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
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.
"provides a graph of the different tax rates and brackets in Massachusetts."
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
Every Airbnb host's tax guide, by Stephen Fishman, Nolo, 2022. (eBook available here with library card).
Every landlord's tax deduction guide by Stephen Fishman, Nolo, 2022. (eBook available here with library card).
Every nonprofit's tax guide : how to keep your tax-exempt status & avoid IRS problems by Stephen Fishman, Nolo, 2018.
Official MASSTAX guide, West, annual.
Stand up to the IRS by Frederick W. Daily, Nolo, 2021. (eBook available here with library card).
Surviving an IRS tax audit by Frederick W. Daily, Nolo, 2013. (eBook available here with library card).
Tax deductions for professionals by Stephen Fishman, Nolo, 2022. (eBook available here with library card).
Contact
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| Last updated: | May 23, 2023 |
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