Where to Send Your Massachusetts Tax Return

For a Massachusetts personal income tax return filed on paper, where to mail your Massachusetts tax return depends on one thing: whether you owe money. Send Form 1 or Form 1-NR/PY to Massachusetts DOR, PO Box 7000, Boston, MA 02204 if you’re getting a refund or owe nothing, and to Massachusetts DOR, PO Box 7003, Boston, MA 02204 if you’re enclosing a payment.¹

The same two P.O. Boxes handle both full-year resident returns (Form 1) and nonresident or part-year returns (Form 1-NR/PY). There is no separate address by residency status.²

If you’re sending a check, make it payable to the Commonwealth of Massachusetts and write your Social Security number in the lower-left corner.³ Enclose Form PV, the payment voucher, with the check.

Using FedEx, UPS, or Another Courier

Private carriers can’t deliver to P.O. Boxes. If you’re shipping your return by FedEx, UPS, DHL, or a similar service, use the Department of Revenue’s street address:¹

Massachusetts DOR
200 Arlington Street
Chelsea, MA 02150

That address handles both payment and refund returns and works for either Form 1 or Form 1-NR/PY. Private delivery services only count as timely filing if the carrier is on the IRS’s approved list of designated private delivery services.

Amended Returns

A corrected return goes to a different box than an original one. Mail an amended Form 1 or Form 1-NR/PY to:¹

Massachusetts DOR, PO Box 7000, Boston, MA 02204-7000

Use this address whether the amendment produces a refund or an additional balance owed. Include every schedule that was part of the original return, not just the ones you’re changing. If the amendment affects credits like the Senior Circuit Breaker or Earned Income Credit, attach Schedule CB or Schedule DI as applicable. For a name change since the last filing, include a copy of your Social Security card or government-issued ID showing the new name.²

Extension and Estimated Tax Payments

Extension payments on Form M-4868 and quarterly estimated payments on Form 1-ES both go to a different address than the return itself:¹

Massachusetts DOR, PO Box 419540, Boston, MA 02241-9540

Massachusetts grants an automatic six-month filing extension as long as you’ve paid at least 80% of your total tax liability by the original due date. Fall below that threshold and the extension is treated as if it never existed, with penalties and interest running from the original deadline.⁴ You’re required to make estimated payments if you expect to owe more than $400 on income not subject to withholding.⁵

What to Include and How to Prove You Mailed on Time

A paper return missing required documents won’t be processed, and DOR will hold your refund until the file is complete.¹ Before you seal the envelope, confirm the following are inside:

State copies of all Forms W-2, W-2G, and any 1099s showing Massachusetts withholding
All schedules referenced on your return, including Schedule HC for health care, Schedule B for interest and dividends, and Schedule DI for dependent information where applicable
Form PV with your check if you owe a balance
Your signature. An unsigned return is treated as unfiled, and both spouses must sign a joint return.

Massachusetts personal income tax returns for tax year 2025 are due April 15, 2026.⁶ Under Massachusetts General Laws Chapter 62C, Section 33A, a return mailed through the U.S. Postal Service is considered filed on the postmark date, not the date DOR receives it. Certified mail with a return receipt gives you a verifiable record of when the return went out, which matters if DOR later claims it arrived late.

E-Filing Is Faster

Paper returns are the slowest route to a refund. Expect eight to ten weeks after mailing for a direct deposit, plus about another week if you asked for a paper check.⁷ Filing through MassTaxConnect is free, processes faster, catches more errors, and gives you immediate confirmation that DOR received the return. Full-year residents who’ve filed a Massachusetts return in a prior year can use the system right away; part-year residents and nonresidents can e-file for tax year 2023 and later if they’ve previously filed a Massachusetts return.⁸

1
Mass.gov. Mailing Addresses for Massachusetts Tax Forms
2
Mass.gov. 2025 Massachusetts Form 1 Instruction Booklet
3
Mass.gov. 2025 Form 1-NR/PY Instructions
4
Mass.gov. 2024 Form M-4868 Massachusetts Income Tax Extension Payment Worksheet and Voucher
5
Mass.gov. Form 1-ES Massachusetts Estimated Income Tax
6
Mass.gov. Massachusetts DOR Tax Due Dates and Extensions
7
Mass.gov. Your Personal Income Tax Refund
8
Mass.gov. E-file and Pay Your MA Personal Income Taxes