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2025 Massachusetts Personal Income Tax Forms and Instructions

DOR has released its 2025 MA Personal Income tax forms. These forms are subject to change only by federal or state legislative action.

Updated: January 22, 2026

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Form 1: MA Resident Income Tax Return

Open PDF file, 545.19 KB,  2025 Form 1: Massachusetts Resident Income Tax Return (English, PDF 545.19 KB)
Open PDF file, 604.88 KB,  2025 Form 1 Instructions (English, PDF 604.88 KB)
Open PDF file, 167.2 KB,  2025 Schedule HC: Health Care Information (English, PDF 167.2 KB)
Open PDF file, 401.1 KB,  2025 Schedule HC Instructions (English, PDF 401.1 KB)
Open PDF file, 27.82 KB,  2025 Schedule HC-CS: Health Care Information Continuation Sheet (English, PDF 27.82 KB)
Open PDF file, 61.9 KB,  2025 Form MA 1099-HC: Individual Mandate Massachusetts Health Care Coverage (English, PDF 61.9 KB)
Open PDF file, 41.7 KB,  2025 Schedule X: Other Income (English, PDF 41.7 KB)
Open PDF file, 45.18 KB,  2025 Schedule Y: Other Deductions (English, PDF 45.18 KB)
Open PDF file, 73.54 KB,  2025 Schedule DI: Dependent Information (English, PDF 73.54 KB)
Open PDF file, 123.54 KB,  2025 Schedule B: Interest, Dividends and Certain Capital Gains and Losses (English, PDF 123.54 KB)
Open PDF file, 114.56 KB,  2025 Schedule C: Massachusetts Profit or Loss from Business (English, PDF 114.56 KB)
Open PDF file, 90.69 KB,  2025 Schedule D: Long-Term Capital Gains and Losses Excluding Collectibles and pre-1996 installment sales (English, PDF 90.69 KB)
Open PDF file, 78.59 KB,  2025 Schedule CB: Circuit Breaker Credit (English, PDF 78.59 KB)
Open PDF file, 96.7 KB,  2025 Schedule E Reconciliation and Information: Total Supplemental Income and (Loss) (English, PDF 96.7 KB)
Open PDF file, 53.38 KB,  2025 Schedule E-1: Rental Real Estate and Royalty Income and (Loss) (English, PDF 53.38 KB)
Open PDF file, 45.76 KB,  2025 Schedule E-2: Partnership and S Corporation Income and (Loss) (English, PDF 45.76 KB)
Open PDF file, 53.15 KB,  2025 Schedule E-3: Estate, Trust, REMIC and Farm Income and (Loss) (English, PDF 53.15 KB)
Open PDF file, 143.55 KB,  2025 Schedule CMS: Credit Manager Schedule (English, PDF 143.55 KB)
Open PDF file, 93.46 KB,  2025 Schedule CMS Instructions (English, PDF 93.46 KB)
Open PDF file, 43.26 KB,  2025 Schedule CRS: Credit Recapture Schedule (English, PDF 43.26 KB)

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

Open PDF file, 696.83 KB,  2025 Form 1-NR/PY: Massachusetts Nonresident/Part-Year Tax Return (English, PDF 696.83 KB)
Open PDF file, 656.88 KB,  2025 Form 1-NR/PY Instructions (English, PDF 656.88 KB)
Open PDF file, 167.2 KB,  2025 Schedule HC: Health Care Information (English, PDF 167.2 KB)
Open PDF file, 401.1 KB,  2025 Schedule HC Instructions (English, PDF 401.1 KB)
Open PDF file, 27.82 KB,  2025 Schedule HC-CS: Health Care Information Continuation Sheet (English, PDF 27.82 KB)
Open PDF file, 61.9 KB,  2025 Form MA 1099-HC: Individual Mandate Massachusetts Health Care Coverage (English, PDF 61.9 KB)
Open PDF file, 41.7 KB,  2025 Schedule X: Other Income (English, PDF 41.7 KB)
Open PDF file, 45.18 KB,  2025 Schedule Y: Other Deductions (English, PDF 45.18 KB)
Open PDF file, 73.54 KB,  2025 Schedule DI: Dependent Information (English, PDF 73.54 KB)
Open PDF file, 123.54 KB,  2025 Schedule B: Interest, Dividends and Certain Capital Gains and Losses (English, PDF 123.54 KB)
Open PDF file, 114.56 KB,  2025 Schedule C: Massachusetts Profit or Loss from Business (English, PDF 114.56 KB)
Open PDF file, 90.69 KB,  2025 Schedule D: Long-Term Capital Gains and Losses Excluding Collectibles and pre-1996 installment sales (English, PDF 90.69 KB)
Open PDF file, 78.59 KB,  2025 Schedule CB: Circuit Breaker Credit (English, PDF 78.59 KB)
Open PDF file, 96.7 KB,  2025 Schedule E Reconciliation and Information: Total Supplemental Income and (Loss) (English, PDF 96.7 KB)
Open PDF file, 53.38 KB,  2025 Schedule E-1: Rental Real Estate and Royalty Income and (Loss) (English, PDF 53.38 KB)
Open PDF file, 45.76 KB,  2025 Schedule E-2: Partnership and S Corporation Income and (Loss) (English, PDF 45.76 KB)
Open PDF file, 53.15 KB,  2025 Schedule E-3: Estate, Trust, REMIC and Farm Income and (Loss) (English, PDF 53.15 KB)
Open PDF file, 40.67 KB,  2025 Schedule NTS-L-NR/PY: No Tax Status and Limited Income Credit (English, PDF 40.67 KB)
Open PDF file, 70.9 KB,  2025 Schedule R/NR: Resident/Nonresident Worksheet (English, PDF 70.9 KB)

Additional Income Tax Forms & Schedules

Open PDF file, 101.23 KB,  2025 Form 3M: Income Tax Return for Clubs and Other Organizations not Engaged in Business for Profit (English, PDF 101.23 KB)
Open PDF file, 59.77 KB,  2025 Form EFO: Personal Income Tax Declaration of Paper Filing (English, PDF 59.77 KB)
Open PDF file, 83.12 KB,  2025 Form PV: Massachusetts Income Tax Payment Voucher (English, PDF 83.12 KB)
Open PDF file, 69.49 KB,  2025 Form M-2210: Underpayment of Massachusetts Estimated Income Tax (English, PDF 69.49 KB)
Open PDF file, 44.06 KB,  2025 Form M-8379: Nondebtor Spouse Claim and Allocation for Refund Due (English, PDF 44.06 KB)
Open PDF file, 65.24 KB,  2025 Form M-8453: Individual Income Tax Declaration for Electronic Filing (English, PDF 65.24 KB)
Open PDF file, 54.52 KB,  2025 Form M-9325: Electronic Filing Information Handout (English, PDF 54.52 KB)
Open PDF file, 32.13 KB,  2025 Schedule 4% Surtax (English, PDF 32.13 KB)
Open PDF file, 1.66 MB,  2025 Schedule 62-WH: Massachusetts Personal Income Tax Withholding (English, PDF 1.66 MB)
Open PDF file, 53.03 KB,  2025 Schedule 62-WH Instructions (English, PDF 53.03 KB)
Open PDF file, 45.23 KB,  2025 Schedule C-2: Excess Deductions Against Trade or Business Income (English, PDF 45.23 KB)
Open PDF file, 87.75 KB,  2025 Schedule D-IS: Long-Term Capital Gains and Losses Excluding Collectibles (English, PDF 87.75 KB)
Open PDF file, 48.94 KB,  2025 Schedule D-IS Instructions (English, PDF 48.94 KB)
Open PDF file, 40.65 KB,  2025 Schedule EC: Solar and Wind Energy Credit (English, PDF 40.65 KB)
Open PDF file, 108.9 KB,  2025 Schedule EDIP: Refundable Economic Development Incentive Program Credit (English, PDF 108.9 KB)
Open PDF file, 61.7 KB,  2025 Schedule EOAC: Economic Opportunity Area Credit (English, PDF 61.7 KB)
Open PDF file, 44.71 KB,  2025 Schedule FAF: Farming and Fisheries Credit (English, PDF 44.71 KB)
Open PDF file, 482.15 KB,  2025 Schedule FCI Foreign Corporation Income of U.S. Shareholder (English, PDF 482.15 KB)
Open PDF file, 57.78 KB,  2025 Schedule LP: Credit for Removing or Covering Lead Paint on Residential Premises (English, PDF 57.78 KB)
Open PDF file, 35.53 KB,  2025 Schedule OJC: Income Tax Due to Other Jurisdictions (English, PDF 35.53 KB)
Open PDF file, 66.27 KB,  2025 Schedule SC: Septic Credit for Repairing or Replacing a Failed Cesspool or Septic System (English, PDF 66.27 KB)
Open PDF file, 78.91 KB,  Form ABT: Application for Abatement (English, PDF 78.91 KB)
Open PDF file, 39.83 KB,  Form 84: Application for Relief from Joint Income Tax Liability (English, PDF 39.83 KB)
Open PDF file, 158.81 KB,  Form M-12508: Massachusetts Questionnaire for Non-Requesting Spouse (English, PDF 158.81 KB)
Open PDF file, 55.42 KB,  Form M-1310: Statement of Claimant to Refund Due a Deceased Taxpayer (English, PDF 55.42 KB)
Open PDF file, 20.41 KB,  Schedule TDS: Taxpayer Disclosure Statement (English, PDF 20.41 KB)

Prior Year Income & All DOR Forms

Prior Year Income Forms, Schedules, & Instructions
All DOR Tax Forms, Schedules, & Instructions

E-file & Pay - Current Tax Filing Season Overview

E-file and Pay Your MA Personal Income Taxes

E-filing is the fastest way to file your Massachusetts personal income tax return and get your refund from DOR. Learn what e-filing and payment options are available and what you will need.

Massachusetts Personal Income Tax Filing Assistance

Get resources to help you file and pay your Massachusetts taxes. From updates to e-filing, this page has you covered. Also included is how to amend a return and file an extension.

Contact

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Contact Center (617) 887-6367
Toll-free in Massachusetts (800) 392-6089

9 a.m.–4 p.m., Monday through Friday

Online

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