The State Organization Index provides an alphabetical listing of government organizations, including commissions, departments, and bureaus.
Top-requested sites to log in to services provided by the state
Nonresidents can visit the Massachusetts nonresident regulation, 830 CMR 62.5A.1: Nonresident Income Tax for more information.
Keep in mind:
If you expect to owe more than $400 in Massachusetts income tax on the income you receive from your business (or from any other source not subject to withholding), you must make estimated income tax payments.
If you file on a calendar-year basis, your estimated tax may be paid
Estimated payments must be made with a Form 1-ES. Failure to make sufficient payments on time could result in your owing underpayment penalties.
Massachusetts does not impose a penalty if you paid at least 80% of your total current year tax liability on time, or if you paid at least as much in withholding and/or estimated taxes as your previous year's tax liability and your taxable year was 12 months long.
Qualified farmers and fishermen: The 80% requirement is reduced to 66 2/3%. To qualify, your gross income from farming or fishing must be at least two-thirds of your annual gross income. Also, Massachusetts does not impose a penalty if you are a qualified farmer or fisherman who files and pays in full with your return by March 1 of the following year.
For more information, see the Department of Revenue's guide, Should You Be Paying Individual Estimated Taxes? , or see the Form 1-ES Instructions, which has a worksheet for calculating what your estimated payments should be.
At the federal level, you must file similar forms and schedules, plus pay self-employment tax. Use the links in the chart below or see the section at the end of this guide for contact information.
The chart below summarizes a sole proprietor's state and federal filing requirements: