Who must file a state personal income tax return?

Massachusetts has a state income tax. Learn your residency status and which tax return you must file.

Full-year residents

If you're a full-year resident with an annual Massachusetts gross income of more than $8,000, you must file a Massachusetts tax return.

You are a full-year resident if:

  • Your home is in Massachusetts for the entire tax year; or
  • Your home is not in Massachusetts for the entire tax year but you:
    • Maintain a home in Massachusetts; and 
    • Spend a total of more than 183 days of the tax year in Massachusetts, including days spent partially in Massachusetts.

Full-year residents use Form 1 Massachusetts Resident Income Tax Return.

Part-year residents

If you're a part-year resident with an annual Massachusetts gross income of more than $8,000, you must file a Massachusetts tax return.

You are an individual part-year resident if you:

  • Move to Massachusetts during the tax year and become a resident; or
  • Move out of Massachusetts during the tax year and end your status as a resident. 

Part-year residents use Form 1-NR/PY Massachusetts Nonresident or Part-Year Resident Income Tax Return.

Nonresidents

If you're a nonresident with an annual Massachusetts gross income of more than either $8,000 or the prorated personal exemption, whichever is less, you must file a Massachusetts tax return.

You are an individual nonresident if you are neither a full-year or part-year resident.

Nonresidents use Form 1-NR/PY Massachusetts Nonresident or Part-Year Resident Income Tax Return.

Additional info

If your Massachusetts gross income is less than $8,000, you don't have to file a Massachusetts tax return.

If you want to claim certain refundable credits, like the Earned Income Tax Credit or Circuit Breaker Credit, you must file a tax return.

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