Massachusetts Personal Income Tax Forms and Instructions

Updated: March 3, 2023

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].

If you need information about the most common differences between the federal and Massachusetts state tax treatment of personal income, please visit our overview page.

2022 Massachusetts Personal Income tax forms & instructions

• Form 1: Massachusetts Resident Income Tax Return

• Form 1-NR/PY: Massachusetts Nonresident or Part-Year Resident Income Tax Return

• Additional Income Tax Forms and Schedules

Health Care forms & instructions

• 2022 Schedule HC: Health Care Information and Instructions

• 2022 Schedule HC-CS: Health Care Information Continuation Sheet

• 2022 Form MA 1099-HC: Individual Mandate Massachusetts Health Care Coverage

For prior years, go to DOR Health Care Forms.

Payment vouchers

• 2022 Form PV: Massachusetts Income Tax Payment

• 2022 Form 2-PV: Massachusetts Fiduciary Income Tax Payment Voucher

Mailing addresses for Massachusetts tax forms

Returns

• Form 1 or Form 1-NR/PY:
  • Refund: Mass. DOR, PO Box 7000, Boston, MA 02204
  • Payment: Mass. DOR, PO Box 7003, Boston, MA 02204

Note: If you are using a courier service such as FedEx or DHL, please send your Form 1 or Form 1-NR/PY (with or without payments) to:

• Massachusetts DOR
  200 Arlington Street
  Chelsea, MA 02150

Estimated Payment

• Form 1-ES: Mass. DOR, PO Box 419540, Boston, MA 02241-9540

Extension Payment

• Form M-4868: Mass. DOR, PO Box 419540, Boston, MA 02241-9540

Payment Voucher

• Form PV: Mass. DOR, PO Box 419540, Boston, MA 02241-9540

Amended Return 

• Form 1 or Form 1-NR/PY: 
  Mass. DOR, PO Box 7000, Boston, MA 02204-7000

Note: Your amended return must include a completed Form 1 or Form 1-NR/PY and all schedules filed with the original return, even if there are no changes. 

Go to Mailing Addresses for Massachusetts Tax Forms for Fiduciary and other addresses.

Prior year forms & instructions

2021	2019	2017	2015	2013	2011
2020	2018	2016	2014	2012

Estimated tax

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

• Form 1-ES, 2023 Estimated Income Tax Payment Vouchers, Instructions and Worksheets
   
• Form 2-ES, 2023 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. Go to E-file and Pay Your MA Personal Income Taxes for more information.

Learn about extensions for filing & 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. To learn more, go to File an extension for filing Massachusetts Personal Income or Fiduciary tax.

Nonresident Composite forms

• 2022 Form MA NRCR: Nonresident Composite Return and Instructions

• 2022 Form M-8453CR: Nonresident Composite Return Tax Declaration for Electronic Filing

• Form CRFS: Composite Return Filing Statement