Massachusetts State Income Taxes

April 15th is the deadline to file your Massachusettes state income tax return.


This page:

  • Lists basic Massachusetts state tax information

  • Links to the major Massachusetts income tax forms

  • Shows you how you can save time and money by e-filing

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Massachusetts state taxes at a glance:

Tax Rate Range: Low - 5.3%; High - 5.3%
Income Brackets: Flat Rate
Number of Brackets: 1
Personal Exemptions: Single - $3,3575; Married - $7,150; Dependents - $1,000
Standard Deduction:None
Medical/Dental Deduction: Federal amount
Federal Income Tax Deduction: None

Filing your Massachusetts state income tax return

In Massachusetts, a taxpayer's state filing status on the state income tax return may differ from the one used on the federal income tax return. Be careful – the requirements for Massachusetts filing status are different than those used for federal return.

Massachusetts allowable deductions and credits differ from the itemized deductions and credits on your federal return.The more common massachusetts state income tax credits are the earned income credit, the limited income credit, the real estate tax credit for seniors. Other tax credits include:

  • Brownfields Credit for Rehabilitation of Contaminated Property
  • Economic Opportunity Area Credit
  • Full Employment Credit
  • Lead Paint Removal Credit
  • Massachusetts Low Income Housing Credit
  • Repair or Replacement of Failed Cesspool or Septic System Credit

The one dedcution Massachusetts taxpayers can claim without itemizing is for certain charitable contributions. Generally, the state deduction follows federal charitable deducibility guidelines.

However, while taxpayers must itemize deductions in order to claim the federal charitable deduction, Massachusetts filers don't have to itemize take the state deduction. Claim this deduction on Schedule Y.

Individuals who move into Massachusetts and receive pension distributions from their former state still pay taxes on this amount unless it is from a public employee retirement plans and the former state does not tax income received by its residents from Massachusetts contributory public employee retirement plans.

Still, the income received must be included in the employee's Massachusetts gross income and reported as "pension income" on his or her return. If the amount is deductible from Massachusetts gross income, it is claimed as a deduction on Schedule Y.

Long-term capital gains reported in Massachusetts Schedule D completed before May 1, 2002, is taxed at a rate of 5% to 0% depending on the holding period of the asset sold. For transactions completed on or after May 1, 2002, such capital gains are taxed at the single rate of 5.3%.

Non residents whose Massachusetts gross income exceeds $8,000 or the prorated personal exemption to which they may be entitled, whichever is less, are required to file a Massachusetts income tax return. Nonresidents file Massachusetts Form 1 NR/PY – Non-resident/Part Year Resident Individual Income Tax return.

Sidebar
You can work on your Massachusetts tax return online while filing your federal return (you can work on it for free, and pay nothing until you are ready to file).

Note: if you are filing more than one state return, you must file a paper return for each additional state, as TurboTax for The Web only allows one state prep.

Massachusettes income tax forms

The main Massachusetts tax forms are:

Form 1 | 2006 Massachusettes Individual Income Tax Return

Schedule Y | Tax Deductions

If you need Massachusettes income tax forms that are not listed here, you can download them from the Massachusetts tax forms site.


Or, just simply e-file!

Additional MA state taxes help

If you need help with your federal tax return, start with our basic guide to tax filing.

For additional help with filing MA income tax returns, see the official site of the Massachusettes Department of Revenue.

State income tax info: