Massachusetts Income Tax Forms and MA Income Tax Rate Info

By | December 21, 2015

Massachusetts Income Tax E-File Information

No retention requirement to store Form M-8453 for VITA centers. However, there is an Armed Forces Tax Council (all military branches) and OJAG, Code 16 (Navy) requirement to retain this form and necessary documents at military VITA centers until December 31st of the year the return was filed.


Who must file Massachusetts Income Tax?

Residents and part-year residents of Massachusetts who earned more than $8,000 must file a tax return. Nonresidents whose Massachusetts gross income exceeds $8,000 or the personal exemption to which they may be entitled, whichever is less, are required to file a Massachusetts income tax return. The prorated personal exemption is total gross income from all sources times the personal exemption allowed for their particular filing status divided by Massachusetts gross income. Nonresidents file Massachusetts Form 1 NR/PY- Nonresident/Part-Year Resident Individual Income


Massachusetts Income Tax Resident

Military personnel who entered service as Massachusetts residents remain full-year residents unless they have taken steps to establish domicile (legal residence) in another state. A person who spends more than 183 days in Massachusetts during the tax year is considered a resident for tax purposes. Note: SCRA supersedes these rules for active duty military living in Massachusetts solely as the result of military orders.


What are Massachusetts Income Tax forms?

Full year residents file Form 1. Part Year and Nonresidents file Form-1 NR/PY.

What are Massachusetts Income Tax deductions, income exclusions, and income tax exemptions?

Massachusetts Income Tax Deductions

No standard deduction. Allowable deductions include student loan interest, alimony paid, moving expenses, college tuition, child care/disabled dependent care expenses, retirement contributions, rental expenses, commuter expenses and income deductions from a trade or business. See schedule Y for full list.

Social Security income; Veterans Administration disability compensation; interest on U.S. Government obligations (bonds and securities); payments received under the Montgomery GI Bill. Compensation received for active service in a combat zone by members of the armed forces of the United States is excluded from Massachusetts gross income. Income earned for active service for any month during which a member below the grade of commissioned officer served or was hospitalized as a result of injuries received during service in a combat zone is excluded from gross income; a portion of such income earned by commissioned officers is also excluded.

Personal exemptions are as follows: $4,400 for single taxpayers (including married filing separately); $6,800 for head of household; $8,800 for married filing jointly. In addition, taxpayers may claim $1,000 for each dependent (i.e., a qualifying child or a qualifying relative, but not including taxpayer and spouse).

Pension income received from a contributory annuity, pension, endowment, or retirement fund of the U.S. Government, and noncontributory pension income or survivorship benefits received from the U.S. uniformed services (Army, Navy, Marine Corps, Air Force, Coast Guard, commissioned corps of the Public Health Service and National Oceanic and Atmospheric Administration) are exempt from taxation in Massachusetts.


What is Massachusetts Capital Gains tax?

Returns must be filed by April 15, 2015. For filing and payment deadlines for taxpayers serving in a combat zone, including Arabian Peninsula Areas, Kosovo Area, and Afghanistan, Massachusetts follows the federal rules for granting an extension of time to file income tax returns and to pay taxes due for those serving in a combat zone, or who are hospitalized as a result of such service, during the period designated as the period of combatant activities. Extension applies to members of the armed forces, as well as individuals serving in support of the armed forces, serving in a combat zone. Extension period is for the time of service in the combat zone area or hospitalization attributable to such service plus 180 days. Extension provisions parallel the federal provisions of I.R.C. Section 7508, as amended. No interest or penalties will be charged during the extension period on taxes due for the tax year. Extension of time to file returns also applies to spouses of personnel serving in combat areas if a joint return is


What is Massachusetts sales and use tax?

A Massachusetts use tax of 6.25% is due on your taxable purchases of tangible personal property purchased for use in Massachusetts on which you did not pay Massachusetts sales or use tax. These include, but are not limited to, purchases made out- of-state, on the Internet or from a catalog, where no Massachusetts sales tax was paid. The use tax does not apply to out-of-state purchases that are exempt from the sales tax (for example, food or clothing that costs $175 or less). Examples of taxable items include electronics, books, artwork, software, CDs and DVDs, video games, carpet, antiques, computers, furniture, jewelry, cameras, appliances, and any other item that is not exempt.Generally, anyone who pays a sales or use tax to another state or territory of the United States on tangible personal property to be used in Massachusetts is entitled to a credit against the Massachusetts use tax, up to 6.25%. This credit is allowed for sales or use tax paid to another state only if that state has a corresponding credit similar to the Massachusetts credit. See TIR 03-1 for more information. Prepare and retain with your records a list of your purchases in 2014 that are subject to the Massachusetts use tax.Taxpayers may use the following table to self- report a “safe-harbor” amount of use tax based on their Massachusetts adjusted gross income. A taxpayer may pay this amount in lieu of the actual amount of use tax that would otherwise be due with respect to such purchases. Individual tax- payers electing to report use tax under this method will notbe assessed additional use tax on audit, even if the actual amount of use tax due would have been greater than the amount from the schedule.

The estimated liability applies only to purchases of any individual items each having a total sales price of less than $1,000. For each taxable item purchased at a sales price of

$1,000 or greater, the actual use tax liability for each purchase must be added to the amount of the estimated liability from the table below.

Mass. AGI per return* Use tax liability
$0-$25,000 $0
$25,001-$40,000 $20
$40,001-$60,000 $31
$60,001-$80,000 $44
$80,001-$100,000 $56
*From line 7 of Mass. AGI worksheet


Massachusetts Income Tax Contact Information

Commonwealth of Massachusetts
Department of Revenue
100 Cambridge Street
Boston, MA 02114


General Information:  (617) 887-MDOR

Forms:   (617) 887-MDOR

Web site: Department of Revenue

Refund Status: via web at  Refund Status

Electronic Filing: (617) 887-5140;  (617) 887-MDOR or 1-800-392-6089


Massachusetts State Income Tax filing addresses:

2D Barcode
Form 1 and Form 1-NR/PY
Refund: Mass. DOR, PO Box 7001, Boston, MA 02204
Payment: Mass. DOR, PO Box 7002, Boston, MA 02204
Non-2D Barcode
Form 1 and Form 1-NR/PY
Refund: Mass. DOR, PO Box 7000, Boston, MA 02204 Payment: Mass. DOR, PO Box 7003, Boston, MA 02204