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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 16, 2026

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Form 1: MA Resident Income Tax Return

Open PDF file, 317.02 KB,  2025 Form 1: Massachusetts Resident Income Tax Return (English, PDF 317.02 KB)
Open PDF file, 1.38 MB,  2025 Form 1 Instructions (English, PDF 1.38 MB)
Open PDF file, 197.74 KB,  2025 Schedule HC: Health Care Information (English, PDF 197.74 KB)
Open PDF file, 943.71 KB,  2025 Schedule HC Instructions (English, PDF 943.71 KB)
Open PDF file, 44.75 KB,  2025 Schedule HC-CS: Health Care Information Continuation Sheet (English, PDF 44.75 KB)
Open PDF file, 69.79 KB,  2025 Form MA 1099-HC: Individual Mandate Massachusetts Health Care Coverage (English, PDF 69.79 KB)
Open PDF file, 41.75 KB,  2025 Schedule X: Other Income (English, PDF 41.75 KB)
Open PDF file, 71.37 KB,  2025 Schedule Y: Other Income (English, PDF 71.37 KB)
Open PDF file, 115.4 KB,  2025 Schedule DI: Dependent Information (English, PDF 115.4 KB)
Open PDF file, 123.7 KB,  2025 Schedule B: Interest, Dividends and Certain Capital Gains and Losses (English, PDF 123.7 KB)
Open PDF file, 173.68 KB,  2025 Schedule C: Massachusetts Profit or Loss from Business (English, PDF 173.68 KB)
Open PDF file, 90.26 KB,  2025 Schedule D: Long-Term Capital Gains and Losses Excluding Collectibles and pre-1996 installment sales (English, PDF 90.26 KB)
Open PDF file, 101.48 KB,  2025 Schedule CB: Circuit Breaker Credit (English, PDF 101.48 KB)
Open PDF file, 2.03 MB,  2025 Schedule E Reconciliation and Information: Total Supplemental Income and (Loss) (English, PDF 2.03 MB)
Open PDF file, 887.33 KB,  2025 Schedule E-1: Rental Real Estate and Royalty Income and (Loss) (English, PDF 887.33 KB)
Open PDF file, 428.83 KB,  2025 Schedule E-2: Partnership and S Corporation Income and (Loss) (English, PDF 428.83 KB)
Open PDF file, 679.98 KB,  2025 Schedule E-3: Estate, Trust, REMIC and Farm Income and (Loss) (English, PDF 679.98 KB)
Open PDF file, 3.68 MB,  2025 Schedule CMS: Credit Manager Schedule (English, PDF 3.68 MB)
Open PDF file, 68.04 KB,  2025 Schedule CMS Instructions (English, PDF 68.04 KB)
Open PDF file, 680.97 KB,  2025 Schedule CRS: Credit Recapture Schedule (English, PDF 680.97 KB)

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

Open PDF file, 384.85 KB,  2025 Form 1-NR/PY: Massachusetts Nonresident/Part-Year Tax Return (English, PDF 384.85 KB)
Open PDF file, 926.06 KB,  2025 Form 1-NR/PY Instructions (English, PDF 926.06 KB)
Open PDF file, 197.74 KB,  2025 Schedule HC: Health Care Information (English, PDF 197.74 KB)
Open PDF file, 943.71 KB,  2025 Schedule HC Instructions (English, PDF 943.71 KB)
Open PDF file, 44.75 KB,  2025 Schedule HC-CS: Health Care Information Continuation Sheet (English, PDF 44.75 KB)
Open PDF file, 69.79 KB,  2025 Form MA 1099-HC: Individual Mandate Massachusetts Health Care Coverage (English, PDF 69.79 KB)
Open PDF file, 41.75 KB,  2025 Schedule X: Other Income (English, PDF 41.75 KB)
Open PDF file, 71.37 KB,  2025 Schedule Y: Other Income (English, PDF 71.37 KB)
Open PDF file, 115.4 KB,  2025 Schedule DI: Dependent Information (English, PDF 115.4 KB)
Open PDF file, 123.7 KB,  2025 Schedule B: Interest, Dividends and Certain Capital Gains and Losses (English, PDF 123.7 KB)
Open PDF file, 173.68 KB,  2025 Schedule C: Massachusetts Profit or Loss from Business (English, PDF 173.68 KB)
Open PDF file, 90.26 KB,  2025 Schedule D: Long-Term Capital Gains and Losses Excluding Collectibles and pre-1996 installment sales (English, PDF 90.26 KB)
Open PDF file, 101.48 KB,  2025 Schedule CB: Circuit Breaker Credit (English, PDF 101.48 KB)
Open PDF file, 2.03 MB,  2025 Schedule E Reconciliation and Information: Total Supplemental Income and (Loss) (English, PDF 2.03 MB)
Open PDF file, 887.33 KB,  2025 Schedule E-1: Rental Real Estate and Royalty Income and (Loss) (English, PDF 887.33 KB)
Open PDF file, 428.83 KB,  2025 Schedule E-2: Partnership and S Corporation Income and (Loss) (English, PDF 428.83 KB)
Open PDF file, 679.98 KB,  2025 Schedule E-3: Estate, Trust, REMIC and Farm Income and (Loss) (English, PDF 679.98 KB)
Open PDF file, 65.1 KB,  2025 Schedule NTS-L-NR/PY: No Tax Status and Limited Income Credit (English, PDF 65.1 KB)
Open PDF file, 1.33 MB,  2025 Schedule R/NR: Resident/Nonresident Worksheet (English, PDF 1.33 MB)

Additional Income Tax Forms & Schedules

Open PDF file, 2.75 MB,  2025 Form 3M: Income Tax Return for Clubs and Other Organizations not Engaged in Business for Profit (English, PDF 2.75 MB)
Open PDF file, 68.55 KB,  2025 Form EFO: Personal Income Tax Declaration of Paper Filing (English, PDF 68.55 KB)
Open PDF file, 2.04 MB,  2025 Form M-2210: Underpayment of Massachusetts Estimated Income Tax (English, PDF 2.04 MB)
Open PDF file, 298.99 KB,  2025 Form M-8379: Nondebtor Spouse Claim and Allocation for Refund Due (English, PDF 298.99 KB)
Open PDF file, 287.57 KB,  2025 Form M-8453: Individual Income Tax Declaration for Electronic Filing (English, PDF 287.57 KB)
Open PDF file, 55.32 KB,  2025 Form M-9325: Electronic Filing Information Handout (English, PDF 55.32 KB)
Open PDF file, 51.32 KB,  2025 Schedule 4% Surtax (English, PDF 51.32 KB)
Open PDF file, 1.17 MB,  2025 Schedule 62-WH: Massachusetts Personal Income Tax Withholding (English, PDF 1.17 MB)
Open PDF file, 22.61 KB,  2025 Schedule 62-WH Instructions (English, PDF 22.61 KB)
Open PDF file, 742.01 KB,  2025 Schedule C-2: Excess Deductions Against Trade or Business Income (English, PDF 742.01 KB)
Open PDF file, 425.65 KB,  2025 Schedule D-IS: Long-Term Capital Gains and Losses Excluding Collectibles (English, PDF 425.65 KB)
Open PDF file, 51.88 KB,  2025 Schedule D-IS Instructions (English, PDF 51.88 KB)
Open PDF file, 532.55 KB,  2025 Schedule EC: Solar and Wind Energy Credit (English, PDF 532.55 KB)
Open PDF file, 448.58 KB,  2025 Schedule EDIP: Refundable Economic Development Incentive Program Credit (English, PDF 448.58 KB)
Open PDF file, 769.19 KB,  2025 Schedule EOAC: Economic Opportunity Area Credit (English, PDF 769.19 KB)
Open PDF file, 503.23 KB,  2025 Schedule FAF: Farming and Fisheries Credit (English, PDF 503.23 KB)
Open PDF file, 925.52 KB,  2025 Schedule FCI Foreign Corporation Income of U.S. Shareholder (English, PDF 925.52 KB)
Open PDF file, 731.01 KB,  2025 Schedule LP: Credit for Removing or Covering Lead Paint on Residential Premises (English, PDF 731.01 KB)
Open PDF file, 1.12 MB,  2025 Schedule OJC: Income Tax Due to Other Jurisdictions (English, PDF 1.12 MB)
Open PDF file, 1.34 MB,  2025 Schedule SC: Septic Credit for Repairing or Replacing a Failed Cesspool or Septic System (English, PDF 1.34 MB)
Open PDF file, 141.89 KB,  Form ABT: Application for Abatement (English, PDF 141.89 KB)
Open PDF file, 53.25 KB,  Form 84: Application for Relief from Joint Income Tax Liability (English, PDF 53.25 KB)
Open PDF file, 134.94 KB,  Form M-12508: Massachusetts Questionnaire for Non-Requesting Spouse (English, PDF 134.94 KB)
Open PDF file, 43.31 KB,  Form M-1310: Statement of Claimant to Refund Due a Deceased Taxpayer (English, PDF 43.31 KB)
Open PDF file, 23.85 KB,  Schedule TDS: Taxpayer Disclosure Statement (English, PDF 23.85 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.

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