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DRAFT 2025 Massachusetts Personal Income Tax Forms and Instructions

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

Posted: October 10, 2025

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Form 1: MA Resident Income Tax Return

Open PDF file, 987.41 KB,  DRAFT 2025 Form 1: Massachusetts Resident Income Tax Return (English, PDF 987.41 KB)
Open PDF file, 848.27 KB,  DRAFT 2025 Schedule HC: Health Care Information (English, PDF 848.27 KB)
Open PDF file, 1.54 MB,  DRAFT 2025 Schedule HC Instructions (English, PDF 1.54 MB)
Open PDF file, 771.08 KB,  DRAFT 2025 Schedule HC-CS: Health Care Information Continuation Sheet (English, PDF 771.08 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, 767.15 KB,  DRAFT 2025 Schedule X: Other Income (English, PDF 767.15 KB)
Open PDF file, 795.69 KB,  DRAFT 2025 Schedule Y: Other Income (English, PDF 795.69 KB)
Open PDF file, 823.14 KB,  DRAFT 2025 Schedule DI: Dependent Information (English, PDF 823.14 KB)
Open PDF file, 839.68 KB,  DRAFT 2025 Schedule B: Interest, Dividends and Certain Capital Gains and Losses (English, PDF 839.68 KB)
Open PDF file, 875.81 KB,  DRAFT 2025 Schedule C: Massachusetts Profit or Loss from Business (English, PDF 875.81 KB)
Open PDF file, 799.94 KB,  DRAFT 2025 Schedule D: Long-Term Capital Gains and Losses Excluding Collectibles and pre-1996 installment sales (English, PDF 799.94 KB)
Open PDF file, 825.82 KB,  DRAFT 2025 Schedule CB: Circuit Breaker Credit (English, PDF 825.82 KB)
Open PDF file, 2.73 MB,  DRAFT 2025 Schedule E Reconciliation and Information: Total Supplemental Income and (Loss) (English, PDF 2.73 MB)
Open PDF file, 1.57 MB,  DRAFT 2025 Schedule E-1: Rental Real Estate and Royalty Income and (Loss) (English, PDF 1.57 MB)
Open PDF file, 1.12 MB,  DRAFT 2025 Schedule E-2: Partnership and S Corporation Income and (Loss) (English, PDF 1.12 MB)
Open PDF file, 1.37 MB,  DRAFT 2025 Schedule E-3: Estate, Trust, REMIC and Farm Income and (Loss) (English, PDF 1.37 MB)
Open PDF file, 4.4 MB,  DRAFT 2025 Schedule CMS: Credit Manager Schedule (English, PDF 4.4 MB)
Open PDF file, 1.38 MB,  DRAFT 2025 Schedule CRS: Credit Recapture Schedule (English, PDF 1.38 MB)

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

Open PDF file, 1.03 MB,  DRAFT 2025 Form 1-NR/PY: Massachusetts Nonresident/Part-Year Tax Return (English, PDF 1.03 MB)
Open PDF file, 848.27 KB,  DRAFT 2025 Schedule HC: Health Care Information (English, PDF 848.27 KB)
Open PDF file, 1.54 MB,  DRAFT 2025 Schedule HC Instructions (English, PDF 1.54 MB)
Open PDF file, 771.08 KB,  DRAFT 2025 Schedule HC-CS: Health Care Information Continuation Sheet (English, PDF 771.08 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, 767.15 KB,  DRAFT 2025 Schedule X: Other Income (English, PDF 767.15 KB)
Open PDF file, 795.69 KB,  DRAFT 2025 Schedule Y: Other Income (English, PDF 795.69 KB)
Open PDF file, 823.14 KB,  DRAFT 2025 Schedule DI: Dependent Information (English, PDF 823.14 KB)
Open PDF file, 839.68 KB,  DRAFT 2025 Schedule B: Interest, Dividends and Certain Capital Gains and Losses (English, PDF 839.68 KB)
Open PDF file, 875.81 KB,  DRAFT 2025 Schedule C: Massachusetts Profit or Loss from Business (English, PDF 875.81 KB)
Open PDF file, 799.94 KB,  DRAFT 2025 Schedule D: Long-Term Capital Gains and Losses Excluding Collectibles and pre-1996 installment sales (English, PDF 799.94 KB)
Open PDF file, 825.82 KB,  DRAFT 2025 Schedule CB: Circuit Breaker Credit (English, PDF 825.82 KB)
Open PDF file, 2.73 MB,  DRAFT 2025 Schedule E Reconciliation and Information: Total Supplemental Income and (Loss) (English, PDF 2.73 MB)
Open PDF file, 1.57 MB,  DRAFT 2025 Schedule E-1: Rental Real Estate and Royalty Income and (Loss) (English, PDF 1.57 MB)
Open PDF file, 1.12 MB,  DRAFT 2025 Schedule E-2: Partnership and S Corporation Income and (Loss) (English, PDF 1.12 MB)
Open PDF file, 1.37 MB,  DRAFT 2025 Schedule E-3: Estate, Trust, REMIC and Farm Income and (Loss) (English, PDF 1.37 MB)
Open PDF file, 790.54 KB,  DRAFT 2025 Schedule NTS-L-NR/PY: No Tax Status and Limited Income Credit (English, PDF 790.54 KB)
Open PDF file, 2.04 MB,  DRAFT 2025 Schedule R/NR: Resident/Nonresident Worksheet (English, PDF 2.04 MB)

Additional Income Tax Forms & Schedules

Open PDF file, 3.46 MB,  DRAFT 2025 Form 3M: Income Tax Return for Clubs and Other Organizations not Engaged in Business for Profit (English, PDF 3.46 MB)
Open PDF file, 791.24 KB,  DRAFT 2025 Form EFO: Personal Income Tax Declaration of Paper Filing (English, PDF 791.24 KB)
Open PDF file, 2.69 MB,  DRAFT 2025 Form M-2210: Underpayment of Massachusetts Estimated Income Tax (English, PDF 2.69 MB)
Open PDF file, 1023.15 KB,  DRAFT 2025 Form M-8379: Nondebtor Spouse Claim and Allocation for Refund Due (English, PDF 1023.15 KB)
Open PDF file, 1005.69 KB,  DRAFT 2025 Form M-8453: Individual Income Tax Declaration for Electronic Filing (English, PDF 1005.69 KB)
Open PDF file, 785.53 KB,  DRAFT 2025 Form M-9325: Electronic Filing Information Handout (English, PDF 785.53 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, 1.43 MB,  DRAFT 2025 Schedule C-2: Excess Deductions Against Trade or Business Income (English, PDF 1.43 MB)
Open PDF file, 1.1 MB,  DRAFT 2025 Schedule D-IS: Long-Term Capital Gains and Losses Excluding Collectibles (English, PDF 1.1 MB)
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, 1.83 MB,  DRAFT 2025 Schedule OJC: Income Tax Due to Other Jurisdictions (English, PDF 1.83 MB)
Open PDF file, 2.1 MB,  DRAFT 2025 Schedule SC: Septic Credit for Repairing or Replacing a Failed Cesspool or Septic System (English, PDF 2.1 MB)
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 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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