How to File a Massachusetts State Tax Amendment

If you need to change or amend an accepted Massachusetts State Income Tax Return for the current or previous Tax Year you need to complete Form 1 (residents) or Form 1-NR/PY (nonresidents and part-year residents) for the appropriate Tax Year. For Tax Years 2016 and later, fill in the circle on the top of the form indicating that it's an amended return. If you're completing an amended return for 2015 or an earlier Tax Year, simply write "Amended return" on the top of your form. Forms 1 and 1-NR/PY are Forms used for the Tax Return and Tax Amendment. You can prepare a current tax year Massachusetts Tax Amendment on eFile.com, however you cannot submit it electronically. In comparison, the IRS requires a different Form - Form 1040X - to amend an IRS return (do not use Form 1040 for an IRS Amendment).

The IRS might send you a notification to change an error on your Return, or you might have discovered an error. If you or the IRS amended or changed one of your IRS Tax Return(s), the IRS will report this to the Massachusetts Tax Agency, thus you should file a Massachusetts Amendment within one year.

Function

Description

Massachusetts Tax Deadlines, Forms, Extension, Penalties

Instructions, Resources on how to prepare and e-File Massachusetts Tax Returns or how to prepare an Extension and/or previous Year Tax Returns

Prepare, eFile a current MA + IRS Tax Return: Detailed eFile.com Service Overview

Start Federal and Massachusetts Tax Returns

Prepare only a MA State Return without an IRS return. Details

Step by Step instructions on how to only Prepare and Download - not eFile - State Returns on eFile.com.

File a current Massachusetts Tax Amendment

You cannot eFile a MA Tax Amendment anywhere, except mail it in. However, you can prepare it here on eFile.com.
Option 1: Sign into your eFile.com account, modify your Return and download/print your Form 1 (resident form) or Form NR/PY (nonresidents and part-year residents) under My Account. Check off the space next to the amended return text on the top of your form to indicate that it's an amended return. Sign the amended return and mail it to the address listed below
Option 2: You will need to complete, sign Form 1 or Form 1-NR/PY for the appropriate Tax Year, making sure you fill in the circle next to the amended return text on the top of the form (Tax Years 2016-2022) or write "Amended return" on the top of the form (2015 and earlier Tax Years) to report that it's an amended return - Print, Mail the Form to MA Tax Department to:
Massachusetts Department of Revenue, Customer Service, Bureau
PO Box 7031
Boston, MA 02204

MA Tax Amendment Forms 1 or 1-NR/PY
This Form can be used to file a: Tax Return, Tax Amendment, Change of Address.

Step 1: Select the Form 1 or Form 1-NR/PY by Tax Year below
Step 2: Sign, Mail Form 1 or Form 1-NR/PY to the address listed above

How to correct a rejected Tax Return

If your MA Tax Return was rejected by the MA Tax Agency - not eFile.com - instructions on how to correct a rejected Massachusetts Tax Return.

For all Tax Years prior to current tax year, Prepare, Print, Sign and Mail-In - see address above - your Tax Amendment by Tax Year as soon as possible.You will also file an IRS Tax Amendment Form 1040X.

Check Your MA Tax Amendment Status

1. Call the MA Department of Revenue at (800) 392-6089.
2. Contact the MA Department of Revenue

Massachusetts Refund Deadlines

A. Three years from the due date of the original tax year return, including valid filing extensions.
B. One year from the final determination of the amended federal return or federal change, whichever is later, provided that the allowable refund is not more than the decrease in Massachusetts tax attributable to the federal change or correction.
C. Two years from the payment of an assessment, provided the amended return raises issues relating only to the prior assessment and the refund does not exceed the amount of tax paid on the prior assessment.
D. Two years from the filing of an amended Massachusetts return resulting in the payment of additional tax, provided that the current amended return raises issues relating solely to the prior amended return and that the refund does not exceed the amount of the tax payment made as a result of the prior amended return.
Additional Massachusetts Tax Income Taxes Deadlines

Massachusetts Income Tax Penalties

Find out how Massachusetts Late Filing and Late Payment Penalties are calculated.
For IRS Tax and Late Filing Penalties we have an easy to use tool: The PENALTYucator.

File an IRS Tax Amendment by Tax Year

Instructions on how to prepare an IRS Tax Amendment on eFile.com, however the IRS does not accept Tax Amendments electronically.

Will I get a bigger tax refund in 2024?

Many taxpayers can expect a bigger tax refund on their 2023 taxes. To help you keep up with soaring inflation, the IRS is making bigger changes than usual that could save you big money on your 2023 taxes, which is the tax return you'll file in 2024.

Take control of your personal life relationships, finances, and taxes: follow the tips on this page and keep up with tax planning for next year. You can use this free 2023 Tax Estimator to get a high-level understanding of your taxes.

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