Massachusetts residents file Form 1 as their state income tax return, and part-year residents or nonresidents file Form 1-NR/PY instead. Both are due April 15, 2026, for the 2025 tax year, both apply the state’s flat 5.0% rate, and both require Schedule HC to document health insurance coverage. The Massachusetts state tax form you need, and the schedules that go with it, depend on where you lived and what kind of income you earned.
Which Form Fits Your Situation
Residency during the tax year is what decides it. Massachusetts considers you a resident if you were domiciled in the state, or if you kept a permanent home here and spent more than 183 days of the year in the Commonwealth.1Mass.gov. Massachusetts General Laws c.62 Section 1 – Definitions Full-year residents file Form 1.
If you moved into or out of the state during 2025, or you lived elsewhere but earned Massachusetts-source income, Form 1-NR/PY is yours. It separates income connected to Massachusetts from everything else, so you only pay state tax on the Massachusetts portion.2Massachusetts Department of Revenue. Massachusetts DOR Tax Due Dates and Extensions
Filing the wrong form causes miscalculations and processing delays. If you catch a mistake after submitting, you can file a revised Form 1 or Form 1-NR/PY with the “Amended return” oval filled in, attaching every original schedule even if nothing on it changed. MassTaxConnect is the fastest way to amend.3Mass.gov. Amend a Massachusetts Individual or Business Tax Return
Where to Get the Form and File It
Every current form, schedule, and instruction booklet is posted as a PDF on the Massachusetts Department of Revenue website, along with prior-year forms and estimated tax vouchers.4Massachusetts Department of Revenue. Massachusetts Personal Income Tax Forms and Instructions During filing season, local libraries usually stock paper booklets, and regional DOR offices keep copies on hand.
MassTaxConnect is the state’s free e-filing portal. Full-year residents who have filed a Massachusetts return in a prior year can use it at no cost. Part-year residents and nonresidents can also use it for returns starting with tax year 2023, provided they’ve previously filed in Massachusetts.5Mass.gov. E-file and Pay Your MA Personal Income Taxes Several approved commercial vendors also offer free filing to qualifying taxpayers, with pricing and eligibility set by each vendor. Confirm your software is on the DOR’s approved list before you file so your return goes through.
What to Have Ready Before You Start
Gathering your paperwork up front makes the rest fast. For most filers that means:
- Social Security numbers for yourself, your spouse if filing jointly, and all dependents.
- Income documents: W-2s from employers, and 1099s for interest, dividends, freelance work, and retirement distributions.
- Your completed federal return, or last year’s federal figures. Many lines on Form 1 pull directly from federal numbers.
- Rent records if you rent your primary residence. Massachusetts lets you deduct 50% of annual rent, capped at $4,000.6Massachusetts Department of Revenue. Deductions on Rent Paid in Massachusetts
- Transit passes, E-ZPass statements, and similar commuting records to support the Massachusetts commuter deduction.7Massachusetts Department of Revenue. Massachusetts Commuter Tax Deduction, Income Exclusion, and Pre-tax Savings
- Form MA 1099-HC from your health insurance carrier, which you’ll need to complete Schedule HC.8Mass.gov. Health Care – Frequently Asked Questions for Employers
Working Through Form 1
Form 1 moves through income, exemptions, deductions, and tax owed. Most of the work is transferring numbers from your federal return.
Income and the 5.0% Rate
Massachusetts taxes earned income (wages, tips, commissions) and unearned income (interest, dividends, capital gains) at a flat 5.0%.9Massachusetts Department of Revenue. Massachusetts Tax Rates You report gross income from all sources, then subtract exemptions and deductions to reach your taxable figure.
High earners face a second layer. Massachusetts adds a 4% surtax to taxable income above an annually adjusted threshold. For tax year 2025, that threshold is $1,083,150, meaning any income above it is taxed at 9.0% total.9Massachusetts Department of Revenue. Massachusetts Tax Rates The surtax reaches both earned and investment income.
Exemptions, Deductions, and Use Tax
After income, the form walks you through personal exemptions for yourself, your spouse, and dependents. Several deductions on Form 1 don’t exist on the federal return. The rent deduction is one of the most commonly claimed.6Massachusetts Department of Revenue. Deductions on Rent Paid in Massachusetts You can also deduct Social Security taxes paid during the year.
Form 1 includes a line for use tax on out-of-state purchases. If you bought items from retailers that didn’t collect Massachusetts sales tax, including online purchases, you’re required to report the equivalent tax here.
Schedule HC Is Required
Massachusetts enforces an individual health insurance mandate, and every filer must attach Schedule HC to Form 1 or Form 1-NR/PY. Your Form MA 1099-HC supplies the information the schedule asks for.8Mass.gov. Health Care – Frequently Asked Questions for Employers
If you went without qualifying coverage and don’t meet an exemption, you face a penalty tied to half the cost of the lowest ConnectorCare premium for your income. For the 2026 tax year, filers at or below 150% of the federal poverty level are exempt: $23,475 for a single person, $48,225 for a family of four. A gap of 63 consecutive days or fewer doesn’t trigger the penalty, so a short transition between jobs is safe. Hardship appeals go to the Health Connector.10Mass.gov. TIR 26-1 – Individual Mandate Penalties for Tax Year 2026
Credits That Lower Your Bill
Credits subtract directly from tax owed, which makes them more valuable than deductions. Two are worth checking before you file.
Senior Circuit Breaker Credit
Residents age 65 and older whose property taxes or rent eat up a large share of income may qualify for this credit, worth up to $2,820 for tax year 2025. Total Massachusetts income must stay under $75,000 for single filers, $94,000 for heads of household, or $112,000 for joint filers, and the property’s assessed value can’t exceed $1,298,000. Renters qualify when 25% of annual rent exceeds 10% of their Massachusetts income. File Schedule CB with your return to claim it.11Mass.gov. Massachusetts Senior Circuit Breaker Tax Credit
Massachusetts Earned Income Tax Credit
If you qualify for the federal EITC, Massachusetts adds a state credit equal to 40% of your federal amount. It’s refundable, so it can produce a payment even when you owe no state tax. The credit is calculated right on Form 1 using your federal EITC figure, with no separate schedule needed.12Mass.gov. Massachusetts Earned Income Tax Credit
Deadline and the 80% Extension Rule
Returns for the 2025 tax year are due April 15, 2026, whether you file Form 1 or Form 1-NR/PY.2Massachusetts Department of Revenue. Massachusetts DOR Tax Due Dates and Extensions
Massachusetts grants an automatic extension if you’ve paid at least 80% of your total tax liability by April 15. No special form is required when you’ve met that threshold. If you haven’t, the extension is void and penalties and interest apply from the original due date. An extension gives you more time to file, not more time to pay. Interest runs on any unpaid balance from April 15 onward, and extension payments of $5,000 or more must be made electronically through MassTaxConnect.13Massachusetts Department of Revenue. Form M-4868 Massachusetts Income Tax Extension Payment Worksheet and Voucher
How to Submit
E-filing through MassTaxConnect or approved software is the fastest route. You get immediate confirmation, and refunds usually arrive within four to six weeks by direct deposit. Paper check refunds take about a week longer.14Massachusetts Department of Revenue. Your Personal Income Tax Refund
Paper returns go to different addresses depending on whether you’re owed a refund or sending a payment. Refund returns go to Mass. DOR, PO Box 7000, Boston, MA 02204. Returns with a payment due go to a separate PO Box, and the address changes periodically, so check the instruction booklet or the DOR mailing address page before sealing the envelope.15Massachusetts Department of Revenue. Mailing Addresses for Massachusetts Tax Forms
If You File Late or Can’t Pay
Missing April 15 triggers two separate penalties that can stack. The failure-to-file penalty is 1% per month (or partial month) of unpaid tax, up to 25%. The failure-to-pay penalty runs at the same rate, 1% per month to a 25% cap. Interest is charged on top of both.16Massachusetts Department of Revenue. Massachusetts Penalties and Interest Assessed by DOR Filing on time even when you can’t pay in full eliminates the filing penalty, which is the single easiest way to reduce what you’ll owe.
If you can’t cover the balance, the DOR offers payment plans once you receive a Notice of Assessment or Statement of Account after filing. For balances of $10,000 or less, plans allow monthly payments of at least $25 across up to 36 months, and you can set one up through MassTaxConnect. Penalties and interest keep accruing while a plan is active, so paying it down faster saves money.