Massachusetts Income Taxes and MA State Tax Forms

efile Massachusetts tax return
Massachusetts
"The Bay State"

Start Federal and Massachusetts Tax Returns

Your Massachusetts Income Tax Return

Efile.com makes it easy for you to e-file your state tax return (e.g resident, nonresident, or part-year resident returns). However, the IRS and the respective state tax agencies require you to e-file a federal income tax return at the same time you efile a state tax return. This is not an efile.com policy but an IRS and state agency policy. Many taxpayers have asked how they can only prepare and file a state income tax return. The efile.com tax application lets you prepare a state tax return only, however you cannot efile the state return upon completion. Instead, you will have to download the completed state tax return as a PDF file, print it, sign it, and mail it to the respective state - the address is on the PDF file. Find more detailed instructions on how to prepare and file a state only return on efile.com.

2018 Massachusetts Income Tax Filing Deadlines

Deadline
Type of Filing
Description
April 17, 2019
Tax Return - efileIT*
Massachusetts State Income Tax Return Due Date.
April 17, 2019
Tax Extension
Massachusetts Automatic Extension. Details below.
October 15, 2019
Tax Return - efileIT*
Last day to efile a 2018 Massachusetts State Income Tax Return for tax extension filers and late efilers.
Now
Requires an accepted 2018 or previous year Massachusetts State Tax Return.
State Tax Returns
Select respective State Tax Return Deadlines.
Federal Tax Returns
IRS Tax Return Deadlines.

E-File These 2018 Massachusetts State Tax Forms

Prepare and efile these state forms for 2018 in conjunction with your federal and state income tax return. As you proceed through the tax interview on efile.com, 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.

Form/Schedule
Description
efileIT Now*
Form 1
Resident Income Tax Return
Form 1-NR/PY
Nonresident/Part-Year Resident Tax Return
Form 1/1-NR/PY Schedule CB
Circuit Breaker Credit
Form 1/1-NR/PY Schedule D
Long-Term Capital Gains and Losses
Form 1/1-NR/PY Schedule DI
Dependent Information
Form 1/1-NR/PY Schedule E
Total Supplemental Income/Loss (Summary)
Form 1-NR/PY and Schedule NTS-L-NR/PY
Specific Information [No Tax Status and Limited Income Credit]
Form 1/1-NR/PY Schedules X/Y
Other Income and Deductions
Form 1-ES
Estimated Income Tax Payment Vouchers
Form COA
Change of Address
Schedule OJC
Income Tax Paid to Other Jurisdictions
Form M-2210
Underpayment of Massachusetts Estimated Income Tax
Schedule D-IS
Long-Term Capital Gains/Losses-Installment Sales
Schedule EC
Solar and Wind Energy Credit
Schedule HC
Health Care Information
Schedule LP
Credit for Removing or Covering Lead Paint on Residential Premises
Schedule R/NR
Resident/Nonresident Worksheet
Massachusetts Employee's Withholding Exemption Certificate
Cannot be efiled


* 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. Find out how to only prepare and file a state tax return. Only on efile.com can you prepare and efile unlimited state tax returns for one low price. Most other sites charge a per state price.

Massachusetts efile Error Codes

If your Massachusetts state return was rejected by the state and not efile.com, you will receive an error reject code. If you prepared and efiled your return on efile.com, we will provide you with an explanation of how to correct the error on your return. You may then resubmit your state return at no additional charge until it is accepted by the state. View a list of all Massachusetts State efile Income Tax Return Error Reject Codes.

How To File a Massachusetts Tax Extension

If you are certain that you cannot file your Massachusetts return by the deadline, you do not need to file for an extension. You will automatically receive a 6-month extension of time to file your return (not to pay). The extended tax return due date is October 15, 2019. Please be aware that Massachusetts will not accept the federal extension form as an extension for your Massachusetts tax return. However, if you expect to owe income taxes, you should submit your payment with payment voucher Form M-4686. If you efiled your return and are making a payment by check or money order, you must complete a Form M-4686 on efile.com. If you are making a payment by credit card, a Form M-4686 is not needed. If you are making an automatic extension payment, you also must use Form M-4686 unless it is made electronically. Use efile.com and prepare a Massachusetts tax return to find out what your Massachusetts state income tax payment will be.

Important: Do you need to prepare and e-file an IRS or federal tax extension as well?

How to File A Massachusetts Tax Amendment

Amended Massachusetts tax returns can only be mailed; they cannot be efiled. Learn how to file a Massachusetts tax amendment.

Important Reminder! If you are filing a Massachusetts tax amendment, you may need to file a federal tax amendment as well.

2017 Tax Year Massachusetts Tax Forms

Massachusetts state tax forms for previous Tax Years cannot be prepared and e-filed during the current tax season. You will need to print, fill out, and mail the forms to the Massachusetts Department of Revenue.

Form/Schedule
Description
Resident Income Tax Return
Estimated Income Tax Payment Vouchers
Nonresident/Part-Year Resident Tax Return
Underpayment of Massachusetts Estimated Income Tax
Taxpayer Change of Address
Circuit Breaker Credit
Long-Term Capital Gains and Losses Excluding Collectibles
Dependent Information
Specific Information [No Tax Status and Limited Income Credit]
Total Supplemental Income/Loss (Summary)
Long-Term Capital Gains/Losses-Installment Sales
Solar and Wind Energy Credit
Health Care Information
Credit for Removing or Covering Lead Paint on Residential Premises
Income Tax Payment Voucher
Resident/Nonresident Worksheet
Other Income and Deductions
 

2016 Tax Year Massachusetts Tax Forms

Massachusetts state tax forms for previous Tax Years cannot be prepared and e-filed during the current tax season. You will need to print, fill out, and mail the forms to the Massachusetts Department of Revenue.

Form/Schedule
Description
Resident Income Tax Return
Estimated Income Tax Payment Vouchers
Nonresident/Part-Year Resident Tax Return
Underpayment of Massachusetts Estimated Income Tax
Taxpayer Change of Address
Circuit Breaker Credit
Long-Term Capital Gains and Losses Excluding Collectibles
Dependent Information
Specific Information [No Tax Status and Limited Income Credit]
Total Supplemental Income/Loss (Summary)
Long-Term Capital Gains/Losses-Installment Sales
Solar and Wind Energy Credit
Health Care Information
Credit for Removing or Covering Lead Paint on Residential Premises
Income Tax Payment Voucher
Resident/Nonresident Worksheet
Other Income and Deductions

Massachusetts Tax Facts

MA Income Tax

The state imposes two tax rates:

  • 5.2%: earned income (wages, salaries, tips, commissions) and unearned income (interest, dividends, and long-term capital gains)
  • 12%: certain capital gains

MA Sales Tax

Massachusetts has a sales tax rate of 6.25% on retail sales of tangible personal property in Massachusetts by any vendor.

More information on Massachusetts Sales Tax

MA Sales Tax Holiday

Massachusetts holds one annual tax holiday, which usually occur on the second weekend of a month. During this holiday, certain items are exempt from Massachusetts sales tax. However, the MA consumer will only receive the tax exemption if a specific total spending limit is met.

Refer to the chart below for Massachusetts sales tax holiday information. We will update it when the dates become available. 

Sales Tax Holiday
Sales Tax Holiday Items Included
August 2019
  • Tangible personal property bought for personal use only: $2,500 or less

MA Personal Property Tax

All real and tangible personal property in the state is taxable unless specifically exempted by statute. MA property is taxed according to its class: open space, commercial, residential, personal, and industrial property.

The administration of the assessment and collection of all Massachusetts real and tangible personal property taxes is handled by city and town assessors and collected in the jurisdiction where the property is located.

Odd Massachusetts Tax Fact

The Massachusetts state tax agency website has two unclaimed refund lists: one for individuals and another for businesses. The refunds, which were returned to the MA Department of Revenue by the U.S. Postal Service, are based on returns that were filed during the past several Tax Years. The state tax agency hopes that by posting these lists, they can locate the taxpayers so they can receive updated addresses and send them their refunds.

Massachusetts State Tax Agency Contacts

You can contact the Massachusetts Department of Revenue at 800-392-6089.

For more information on Massachusetts state income taxes, you can visit the website of the Massachusetts Department of Revenue.

See other U.S. States, Territories, and Protectorates