This page, Differences Between Federal and State Tax Treatment of Personal Income, is offered by
News

News Differences Between Federal and State Tax Treatment of Personal Income

5/19/2021
  • Massachusetts Department of Revenue

For personal income tax purposes, Massachusetts generally follows the provisions of the Internal Revenue Code (IRC) as amended and in effect on January 1, 2005. In certain instances, however, Massachusetts specifically adopts provisions of the IRC as currently in effect. 

The following is a summary of the most common differences between the IRC and Massachusetts tax code for personal income tax purposes. This list is not all inclusive and will be updated regularly, please continue to check our website for more updates. Read more.

Massachusetts Department of Revenue  

DOR manages state taxes and child support. We also help cities and towns manage their finances, and administer the Underground Storage Tank Program. Similarly, our mission includes rulings and regulations, tax policy analysis, communications, and legislative affairs.
Feedback