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Massachusetts Tax Resources

Income Tax Rate: 5.3% Flat (Massachusetts has a Flat Income Tax Rate)
Governor: Deval Patrick
Income Tax Revenue (2007): $20,666,972,000.00
Massachusetts Population 6,467,915

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Free E-Filing for Massachusetts with TurboTax

TurboTax provides free electronic state tax filing for qualified residents of the state of Massachusetts. Massachusetts is a sponsor of the Free File program therefore Massachusetts's lower income taxpayers can e-file their state taxes with TurboTax at no cost. You qualify for free state tax filing if any or all of the following apply:

  • You earned $30,000 or less on your adjusted gross income.
  • Or you were active duty military in 2008 with an an adjusted gross income of $56,000 or less.
  • Or if you qualify for the earned income credit.

See taxfreedom.com for more details. E-File your Taxes with TurboTax Now. Its Quick, Easy, Secure and Free.

Massachusetts Mailing Address

Wondering where to mail your Massachusetts taxes? Here's the address:

Refunds:
Massachusetts DOR
PO Box 7000, Boston, MA 02204

Dues:
Mass. DOR
PO Box 7003
Boston, MA 02204



Massachusetts Tax Filing Guide

Here are detailed instructions for filing taxes in the state of Massachusetts.

Massachusetts Residents

Residents If you lived in Massachusetts for more than 183 days or your domicile (legally permanent) residence is in Massachusetts, you are a full year resident of Massachusetts. Massachusetts’s residents who made more than $8000 in gross income must file taxes. If you are entitled to a refund of withholdings or estimates you may want to file because you are required to file to receive a refund. To file taxes with Massachusetts as a resident use Form 1. See the attached instructions and tables for more information.

Related Tax Forms

  • Form 1 - Massachusetts Resident Income Tax Return

Massachusetts Residents who lived in Massachusetts for part of the year

If you either became or ended your residency with Massachusetts during the tax year you are a part-year resident. If you earned more than $8000 during the period of time that you were a Massachusetts resident you must file a tax return with Massachusetts. Part-year residents will need to file their returns using Form 1 NR/PY (see attached) and may see the attached instructions for additional assistance.

Related Tax Forms

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

Massachusetts Residents who work in another state

A credit for taxes paid to another jurisdiction, which were reported and taxed on a Massachusetts return, is allowed for Massachusetts’s residents and part-year residents. Jurisdictions that the credit applies to include all other U.S. states and territories along with Canada. The federal Foreign Tax Credit on U.S. Form 1116 must be used to reduce taxes paid to Canada.

The credit is only for taxes paid to one of the places listed above not for taxes paid to any city or local tax, the U.S. government, or to a foreign country other than Canada. Interest and penalties paid to another jurisdiction also do not qualify for the credit.

If you are a Massachusetts resident you need to use the Schedule Z, Line 9 Worksheet - Income Tax Paid to Another Jurisdiction (see attached) to file your return. If you are a part-year resident you will need to use Schedule F, Credit for Income Taxes Paid to Other Jurisdictions (see attached) to receive the credit. Nonresidents do not need the credit. The credit should be calculated using tax due, not tax withheld which may be an entirely different number. The computation is found by comparing the Massachusetts income tax on income reported to the other jurisdiction to the actual tax paid to the other jurisdiction. The credit will be limited to the smaller of these two numbers. In calculating the allowable credit, a separate calculation should be prepared for each item of income taxed at a different rate.

Related Tax Forms

Nonresidents who work in Massachusetts

Nonresidents of Massachusetts whose income from Massachusetts’s sources either exceeds $8,000 or their prorated personal exemption must file a Massachusetts income tax return using Form 1 NR/PY- Nonresident/Part-Year Resident Individual Income Tax Return.

The prorated personal exemption:

Personal exemption per filing status x (Massachusetts sourced income/gross income)

Related Tax Forms

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

Nonresidents who sold property in Massachusetts

Nonresidents of Massachusetts whose income from Massachusetts’s sources exceeds either $8,000 or their prorated personal exemption must file a Massachusetts income tax return using Form 1 NR/PY- Nonresident/Part-Year Resident Individual Income Tax Return.

The prorated personal exemption:

Personal exemption per filing status x (Massachusetts sourced income/gross income)

Related Tax Forms

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

Massachusetts Tax Forms

  • Schedule Z - Other Credits
  • Schedule F - Income Apportionment
  • Form 1 - Massachusetts Resident Income Tax Return
  • Schedule HC - Health Care Information (Must Be Completed and Enclosed With Return)
  • Form 1-NR/PY - Nonresident or Part-Year Resident Income Tax Return

Relevant Links