- 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.