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DRAFT 2025 MA Fiduciary and Partnership Tax Forms and Instructions

DOR has released its DRAFT 2025 Fiduciary and Partnership tax forms. These forms are subject to change only by federal or state legislative action.

Updated: November 19, 2025

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Fiduciary Forms

Open PDF file, 912.15 KB,  DRAFT 2025 Form 2: Fiduciary Income Tax Return (English, PDF 912.15 KB)
Open PDF file, 1008.87 KB,  DRAFT 2025 Form 2 Instructions (English, PDF 1008.87 KB)
Open PDF file, 837.97 KB,  DRAFT 2025 Form 2G: Grantor/Owner’s Share of a Grantor-Type Trust (English, PDF 837.97 KB)
Open PDF file, 3.44 MB,  DRAFT 2025 Schedule 2K-1: Beneficiary’s Massachusetts Information (English, PDF 3.44 MB)
Open PDF file, 801.24 KB,  DRAFT 2025 Schedule B/R: Beneficiary/Remainderman (English, PDF 801.24 KB)
Open PDF file, 2.37 MB,  DRAFT 2025 Schedule B: Interest, Dividends and Certain Capital Gains and Losses (English, PDF 2.37 MB)
Open PDF file, 1.65 MB,  DRAFT 2025 Schedule H: Expenses and Fiduciary Compensation (English, PDF 1.65 MB)
Open PDF file, 1.4 MB,  DRAFT 2025 Schedule D: Capital Gains and Losses (English, PDF 1.4 MB)
Open PDF file, 970.96 KB,  DRAFT 2025 Schedule E: Rental Income or Loss (English, PDF 970.96 KB)
Open PDF file, 1.42 MB,  DRAFT 2025 Schedule IDD: Income Distribution Deduction (English, PDF 1.42 MB)

Partnership Forms

Open PDF file, 931.54 KB,  DRAFT 2025 Form 3: Partnership Return of Income (English, PDF 931.54 KB)
Open PDF file, 787.87 KB,  DRAFT 2025 Form 3 Instructions (English, PDF 787.87 KB)
Open PDF file, 967.79 KB,  DRAFT 2025 Form 3K-1: Partner’s Massachusetts Information (English, PDF 967.79 KB)
Open PDF file, 1.63 MB,  DRAFT 2025 Schedule FCI Foreign Corporation Income of U.S. Shareholder (English, PDF 1.63 MB)

Additional Forms & Schedules

Open PDF file, 2.15 MB,  DRAFT 2025 Form 63D-ELT: Entity Level Tax (English, PDF 2.15 MB)
Open PDF file, 611.76 KB,  DRAFT 2025 Form 63D-ELT Instructions (English, PDF 611.76 KB)
Open PDF file, 2.72 MB,  DRAFT 2025 Form M-2210F: Underpayment of Massachusetts Estimated Income Tax for Fiduciaries (English, PDF 2.72 MB)
Open PDF file, 929.2 KB,  DRAFT 2025 Form M-8453CR: Nonresident Composite Return Tax Declaration for Electronic Filing (English, PDF 929.2 KB)
Open PDF file, 939.83 KB,  DRAFT 2025 Form M-8453ELT: 63D Entity Level Tax Declaration for Electronic Filing (English, PDF 939.83 KB)
Open PDF file, 970.11 KB,  DRAFT 2025 Form M-8453F: Fiduciary Tax Declaration for Electronic Filing (English, PDF 970.11 KB)
Open PDF file, 970.77 KB,  DRAFT 2025 Form M-8453P: Partnership Tax Declaration for Electronic Filing (English, PDF 970.77 KB)
Open PDF file, 2.48 MB,  DRAFT 2025 Form M-990T-62: Exempt Trust and Unincorporated Association Income Tax Return (English, PDF 2.48 MB)
Open PDF file, 981.14 KB,  DRAFT 2025 Form M-990T-62 Instructions (English, PDF 981.14 KB)
Open PDF file, 1.98 MB,  DRAFT 2025 Form MA NRCR: Nonresident Composite Return and Instructions (English, PDF 1.98 MB)
Open PDF file, 784.48 KB,  DRAFT 2025 Schedule 4% Surtax (English, PDF 784.48 KB)
Open PDF file, 1.83 MB,  DRAFT 2025 Schedule 62-WH: Massachusetts Personal Income Tax Withholding (English, PDF 1.83 MB)
Open PDF file, 603.07 KB,  DRAFT 2025 Schedule 62-WH Instructions (English, PDF 603.07 KB)
Open PDF file, 1.43 MB,  DRAFT 2025 Schedule C-2: Excess Deductions Against Trade or Business Income (English, PDF 1.43 MB)
Open PDF file, 4.4 MB,  DRAFT 2025 Schedule CMS: Credit Manager Schedule (English, PDF 4.4 MB)
Open PDF file, 638.65 KB,  DRAFT 2025 Schedule CMS Instructions (English, PDF 638.65 KB)
Open PDF file, 1.38 MB,  DRAFT 2025 Schedule CRS: Credit Recapture Schedule (English, PDF 1.38 MB)
Open PDF file, 756.4 KB,  DRAFT 2025 Schedule DRE: Disclosure of Disregarded Entity (English, PDF 756.4 KB)
Open PDF file, 1.24 MB,  DRAFT 2025 Schedule EC: Solar and Wind Energy Credit (English, PDF 1.24 MB)
Open PDF file, 1.15 MB,  DRAFT 2025 Schedule EDIP: Refundable Economic Development Incentive Program Credit (English, PDF 1.15 MB)
Open PDF file, 1.47 MB,  DRAFT 2025 Schedule EOAC: Economic Opportunity Area Credit (English, PDF 1.47 MB)
Open PDF file, 1.2 MB,  DRAFT 2025 Schedule FAF: Farming and Fisheries Credit (English, PDF 1.2 MB)
Open PDF file, 1.63 MB,  DRAFT 2025 Schedule FCI Foreign Corporation Income of U.S. Shareholder (English, PDF 1.63 MB)
Open PDF file, 1.43 MB,  DRAFT 2025 Schedule LP: Credit for Removing or Covering Lead Paint on Residential Premises (English, PDF 1.43 MB)
Open PDF file, 141.89 KB,  Form ABT: Application for Abatement (English, PDF 141.89 KB)
Open PDF file, 23.85 KB,  Schedule TDS: Taxpayer Disclosure Statement (English, PDF 23.85 KB)

Prior Years & Other DOR Forms

Prior Year Fiduciary and Partnership Tax Forms 
All Other DOR Tax Forms and 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.

Current Tax Filing Season Overview 

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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