POSTPONED: Proposed Withholding Requirement on Real Estate Sales by Non-Residents
Under proposed rules, as of June 1, 2025, personal income tax or corporate excise must be withheld on a non-resident seller’s capital gain from the sale or exchange of a Massachusetts property when the gross sales price is $1,000,000 or more.
Non-resident sellers include both individuals and business corporations that do not have a continuing business presence in Massachusetts.
The withholding agent, usually the closing attorney or title company, is responsible for withholding the tax or excise. If a third party is not involved, the buyer will be considered the withholding agent.
NOTE: This requirement will not go into effect on June 1, 2025. DOR anticipates it will go into effect later in 2025. Non-resident sellers may still have to make an estimated tax payment under the current rules.
Visit Proposed Withholding Requirement: Sale of Real Estate by Non-Residents for answers to frequently asked questions.
Tax Extension Deadline Is October 15, 2025
Did you or your clients qualify for an extension? Your return is due on or before October 15, 2025.
Note:
- An extension allows more filing time, but timely payments are still required.
- Interest will be added to any due amount, even if the extension is valid.
Track Your Refund
You can use MassTaxConnect to check your tax refund.
Choose Your E-File Option
Every year, millions of Massachusetts taxpayers:
- E-file their taxes for FREE and
- Use MassTaxConnect to make payments.
Using e-file, you’ll make fewer mistakes and get a faster tax refund.
Create Your MassTaxConnect Account
To e-file your state tax return for free using MassTaxConnect, you need to be registered with MassTaxConnect.
To create a MassTaxConnect account, follow the instructions in the guidelines and video.
Make Changes to Your Tax Return
Once you file, you or a third party can make changes to your personal income return.
Learn how to amend your personal income tax return on MassTaxConnect.
You can also learn how to register on MassTaxConnect to amend your return online.
Short-Term Rentals
Attention, short-term rental operators, and intermediaries.
If you’re offering short-term rentals, you must:
- Register with DOR and
- Get a Certificate of Registration for each property you offer for rent.
An intermediary or operator’s agent must register with DOR using MassTaxConnect.
You do not need to register again if you are already registered with MassTaxConnect.
Pay Boat Sales or Use Tax
To file and pay your boat sales or use tax online:
- Visit MassTaxConnect and
- Select the File and Pay Boats & Vehicles Sales/Use Tax link under the File section.
You can also use the QR code to go directly to the form.
Don’t forget to print out a receipt. When you register your boat, you will need proof that you filed and paid your sales or use tax.
You can get a copy of the receipt on MassTaxConnect by selecting Find a Submission in the Quick Links section.
Tax Year 2024 Information
You’ll find resources to help you file and pay your Massachusetts taxes. Updates will be made as information is available, including the Filing Season Overview video.
You’ll learn about:
- Tax Filing Due Dates
- How to E-file and E-pay
- Who Must File
- Tips for Filing
- Finding a Tax Professional
- Tracking Your Refund
- Amending a Return
- An Extension to File
Visit the Current Tax Filing Season Overview page for more information.
Stay Informed
Now Playing
The video library on DOR’s YouTube Channel continues to grow and be updated.
Popular playlists include:
- New to MassTaxConnect
- File Returns and Make Payments with MassTaxConnect
- Small Business Workshops.
Bookmark Us
For more news and tax filing help, you can bookmark:
- DOR’s blog, Simply Taxes
- X (Formerly Twitter)
You can also learn how to translate a website, webpage, or document into your language.
Prior DOR News Issues
If you missed a prior edition, please visit DOR News. Also, DOR's Tax Professionals page has more helpful information.
Subscribe to DOR News and Legal Updates
By signing up for the DOR Mailing List, you'll receive important tax news as it develops. If you're interested in our DOR News monthly newsletter, informative legal notices, and tax filing season updates (to name a few), this is the list for you.
To subscribe to the distribution list, please visit Stay Informed.
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