Massachusetts Income Taxes and MA State Tax
Massachusetts
"The Bay State"
Your 2022 Massachusetts State Return forms for Tax Year 2022 (Jan. 1 - Dec. 31, 2022) can be e-Filed with your IRS Federal Tax Return until April 18, 2023, which is the MA filing deadline as well as the electronic filing deadline. If you owe MA or IRS Income Taxes and you filed an extension, file your 2022 Tax Return by this deadline to avoid late filing penalties. If you have not filed any of your 2022 Tax Income Returns, e-File them by Oct. 16, 2023.
Tip: Even if you cannot pay the taxes you owe on time, file your return on or by the filing deadline because the late filing penalties are higher than the late payment penalties.
If you want to prepare and eFile a MA Tax Return only, be aware that the IRS and the respective State Tax Agencies require you to e-file a Federal Income Tax Return at the same time you e-file a State Tax Return. This is an IRS and State Tax Agency policy, not an eFile.com policy. Therefore, you technically cannot e-File anywhere - not just eFile.com - a Massachusetts Tax Return without also e-filing the associated IRS Tax Return. eFile.com makes it easy for you to complete and e-file your IRS and Massachusetts State Tax Return (e.g resident, nonresident, or part-year resident returns).
However, there is an option to only complete a Massachusetts Tax Return on eFile.com: Detailed instructions on how to only prepare and mail in - not eFile - a Massachusetts 2022 Tax Return - here on eFile.com. You can complete and sign the 2022 tax return forms online here via eFile, before you download, print, and mail them to the state tax agency. The address is listed on the form. Find the IRS mailing address via this link.
Massachusetts State Income Tax Rate: 5%
Prepare only a MA State Return without an IRS return.
Details
Where Is Your Massachusetts Tax Refund Money?
Where is Your IRS Refund?
Massachusetts Income Tax Extension
Massachusetts Income Tax Amendment
Massachusetts, IRS Late Filing, Tax Payment Penalties
1. Late Filing Penalty: For each month you file your return after the tax return deadline, you will be charged 1% of your total tax due (or fraction thereof), up to a 25% maximum.
2. Late Payment Penalty: For each month you submit your taxes owed after the tax return deadline, you will be charged 1% of your total tax amount (or fraction thereof), up to a 25% maximum.
3. IRS Penalties: Calculate and Estimate your
potential IRS Income Tax Return Penalties
Massachusetts Brackets for Income Taxes
Massachusetts Income Tax Code
Massachusetts Unemployment Benefits
Unemployment benefits is fully taxed to the same extent as federal law in Massachusetts.
Attention for 2022: MA is partially conforming to the
Unemployment Compensation Exclusion. They will be allowing the exclusion of up to $10,200 of unemployment compensation received in 2022 on their tax return
if the taxpayer's federal gross income/the household income is equal to or less than 200% of the federal poverty level. When you
prepare your return with eFile.com, this is calculated for you and the exclusion will automatically be applied if your income qualifies.
Massachusetts Marriage Penalty
Start Federal and Massachusetts Tax Returns
2022 Massachusetts Income Tax Filing Deadlines by Tax Year
The majority of deadlines listed here are for Tax Year 2022. Some apply to upcoming Tax Years and some are IRS or Federal deadlines.
April 18, 2023
Tax Year 2022
Income Tax Return
Prepare and e-File an IRS (Due Date April 18, 2023) and Massachusetts State Income Tax Return (Due Date April 18, 2023) until October 16, 2023. -
eFileIT
April 18, 2023
2022 Income Tax Extension
October 16, 2023
Tax Year 2022
Income Tax Return after the April 18, 2023 Massachusetts Tax Extension
Last day to e-File a 2022 Massachusetts State Income Tax Return for Tax Extension Filers and late eFilers. You can
only e-File (to file by paper see below) Massachusetts Income Tax Return together with an IRS Tax Return.
eFileIT
October 16, 2023 via mail-in Forms.
Forms incl. Mailing Address are listed below.
Tax Year 2022
Income Tax Return after the April 18, 2023 Massachusetts Tax Extension
Deadline for taxpayers who got a MA Tax Extension to file their MA Income Tax Return by mail-in Forms - the Forms incl. mailing addresses are listed below - is October 16, 2023. (Optionally, the
eFileIT deadline is Oct. 16, 2023). Instructions on how to
only - without the IRS return -
prepare and file a Massachusetts State Income Tax Return on eFile.com.
Tax Amendment for all Tax Years
IRS Due Dates
IRS Tax Return, Extension, Amendment Deadlines
2022, 2023, etc.
Other State Tax Return, Extension, Amendment Deadlines
2022, 2023, etc.
IRS Federal Income Tax Return, Amendment, Extension Deadlines
April 15, 2026
2022 Massachusetts Income Tax Return Refund.
IRS Tax Return Refund Claim DeadlineThe last day to file - you will not face late filing penalties - and claim your 2022 Massachusetts Income Tax Return Refund. This deadline does not apply if you owe 2022 Income Taxes.
E-File These 2022 Massachusetts State Tax Forms
Complete and e-File these 2022 state forms in conjunction with your federal income tax return. As you go through eFile.com tax interview, the application will select the correct state forms for you. You can also select tax forms individually. All these forms will then be e-filed by you to the state tax agency. Instructions on how to only prepare a state income tax return.
* Due to IRS and State Tax Agency tax data sharing and validation requirements, you can only e-file a State Income Tax Return while also e-filing a Federal Income Tax Return. This is not an eFile.com created policy, but all online tax web sites have to adhere to this IRS/state issued tax data sharing policy. You can however prepare all 44 State Income Tax Returns on eFile.com if you have already e-Filed or filed your IRS return. Instructions on how you can ONLY prepare and file State Income Tax Return(s). Only on eFile.com can you prepare, file or e-file unlimited State Tax Returns for one low price and not pay for each State return like you would do on H&R Block® vs. TurboTax®. Dare to Compare Now.
Massachusetts Tax Extension
For Tax Year 2022, if you expect a refund or you don't owe taxes, you do not have to file a tax extension. However, if you believe you will owe taxes and can't file on time, you should take action and here are the options available for Massachusetts:
- If you do not owe Massachusetts income taxes by the tax deadline of April 18, 2023, you do not have to prepare and file a MA tax extension. In case you expect a MA tax refund, you will need to file or e-File your MA tax return in order to receive your tax refund money.
- If you owe MA income taxes, you will either have to submit a MA tax return or extension by the April 18, 2023 tax deadline in order to avoid late filing penalties. The extension will only avoid late filing penalties until Oct. 16, 2023. Note: Unless you pay all your Taxes or eFile your tax return by Oct. 16, 2023, the late filing penalties will start again after Oct. 16, 2023. You have the follow two options to file a MA tax extension:
- Pay all or some of your Massachusetts income taxes online via: Mass Tax Connect. Paying your MA taxes online on time will be considered a MA tax extension and you do not have to mail in Form M-4868.
- Complete Form M-4868, include a Check or Money Order, and mail both to the address on Form M-4868.
- Even if you filed an extension, you will still need to file your MA tax return either via eFile or by paper by Oct. 16, 2023.
- Important: If you owe Massachusetts and/or IRS income taxes and do not file an IRS and Massachusetts tax return or extension by April 18, 2023, you will be subject to IRS and MA late filing penalties. Estimate IRS late filing, payment penalties. In addition, if you do not pay your taxes by April 18, 2023, you will be subject to late tax payment penalties. Filing an extension on time will ONLY eliminate the late filing penalties but not the late tax payment penalties. Late filing penalties are generally higher than late payment penalties, thus file something on time even if you can't pay anything on time!
The deadline to e-file an IRS extension for 2022 Tax Returns is April 18, 2023. e-File a 2022 Tax Extension for free on eFile.com. Here are instructions on whether you should consider a Tax Extension or not.
The extended IRS/Massachusetts eFile deadline is Oct. 16, 2023 - eFileIT. Or, if you plan to file or mail-in a Massachusetts tax return on paper, the MA Mailing Addresses are listed below.
You can select one of these payment options after you e-Filed or filed your 2020 MA Income Tax Return. Alternatively, you can pay your Massachusetts income tax here prior to filing (such as with an extension). Plus, you can make online MA estimated tax payments for next tax year. If you eFiled your taxes and pay online, you don't have to mail any Massachusetts forms (e.g. tax return, extension, or estimated form).
Go to the MassTaxConnect site to submit your payment directly to the state tax department now. Under the Quick Links heading, click the "Make a Payment" link. On the next screen, click the "Individual payment" link. Next enter your name, select ID type (SSN or ITIN), enter your SSN or ITIN and confirm it, and your phone number. Then, either click the "Bill Payment" or "Return Payment" button. Next, select the ACH bank payment method, enter your checking or saving account information, and click "Submit". Next, review your payment information and click "OK". You'll see a confirmation screen for your payment.
This is a free option if you want to submit your tax payments from your bank account.
Go to the MassTaxConnect site to submit your credit card payment. Under the Quick Links heading, click the "Make a Payment" link. On the next screen, click the "Individual payment" link. Next enter your name, select ID type (SSN or ITIN), enter your SSN or ITIN and confirm it, and your phone number. Then, either click the "Bill Payment" or "Return Payment" button. Next, select the credit card payment method, enter your card information, and click "Submit". Next, review your payment information and click "OK". You'll see a confirmation screen for your payment.
This is a free option if you want to submit your tax payments from your bank account
Apply for a payment plan with the MA state tax agency. Once you create an account on the MassTaxConnect website, click the "Request a Payment Plan" under the "I WANT To" tab and follow all the on-screen prompts to submit your tax payment plan request and payment information.
Use this payment option if you cannot pay your tax bill and want to get on a payment plan. You can generally set up a payment plan to last up to 36 months.
Complete payment voucher
Form PV and attach your payment to the form. Make your check or money order payable to "Commonwealth of Massachusetts". Mail the payment to the
MA mailing address with payment below.
Use this payment option if you want to submit your payment via check, money order, or casher's check via mail or in person.
Estimated Tax Payment Options
Choose one of these options: 1)
Go to the MassTaxConnect site to submit your estimated payment directly to the state tax agency. Click the "Individual payment" link, then the "Estimated Payment button" on the next screen after you enter the required information boxes. Follow the rest of the on-screen prompts to send your payment via your ACH bank account. 2)
Go to the MassTaxConnect site to submit your estimated payment via credit card. Click the "Individual payment" link, then the "Estimated Payment button" on the next screen after you enter the required information boxes. Follow the rest of the on-screen prompts to pay via your credit card. 3) Complete
estimated payment voucher Form 1-ES. Include your check or money order with the voucher payable to "Commonwealth of Massachusetts". Mail the voucher and check/money order to the
Form 1-ES mailing address here.
Use one of these payment options if you choose to submit estimated tax payments rather than pay the total taxes you owe at one time.
Use any of these online federal tax payment options before or after you e-File your Federal Income Tax Return. In addition, you can pay tax extension and estimated payments. For estimated payments, you do not have to submit a form.
Extension you can e-File on eFile.com for free.
These payment options are independent from preparing and e-Filing your tax return on eFile.com. eFile.com conveniently offers these payment options for all taxpayers.
Addresses to mail MA State Tax Returns, Amendments, Extensions, or Tax Payments.
MA Income Tax Return or Amended Return: Address if you expect a Tax Refund or Don't Owe Taxes on your Tax Return
Massachusetts Department of Revenue
PO Box 7000
Boston, MA 02204
MA Income Tax Return or Amended Return:
Address if you owe Taxes and include payment. Tip: Make Tax Payments online and you will not have to mail any payments. See above.Massachusetts Department of Revenue
PO Box 7003
Boston, MA 02204
MA Estimated Tax Payment: Address if you are mailing an estimated tax payment
Massachusetts Department of Revenue
PO Box 419540
Boston, MA 02241-9540
Other U.S. States, Territories, and Protectorates.
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