Form 1 (2023): Massachusetts Resident Income Tax Return

The Massachusetts Department of Revenue (DOR) uses Form 1 to help residents of the state declare their income and calculate any taxes owed for the previous tax year (2023 in this case).

Who Needs to File Form 1?

A. Residents: If you were a legal resident of MA for all of 2023, you generally need to file Form 1 if your gross income was more than $8,000.

B. Part-Year Residents: If you lived in MA for part of 2023, you may need to file Form 1-NR/PY, the Nonresident or Part-Year Resident Income Tax Return.

What Information Do I Need?

  • Federal Tax Return: You'll need your federal tax return (Form 1040) to complete Form 1.
  • Income Documentation: Gather all your W-2s, 1099s, and other documents showing your income for 2023.
  • Deduction Documentation: Keep records of any deductions you plan to claim, such as charitable contributions, mortgage interest, or student loan payments.

Key Sections of Form 1:

Filing Information: Enter your personal details, filing status, and dependency information.

Income: Report all your taxable income from wages, interest, dividends, and other sources.

Adjustments: Subtract certain amounts from your income to arrive at your Massachusetts Adjusted Gross Income (MAGI).

Deductions: Claim standard deductions or itemize your deductions to further reduce your taxable income.

Tax Credits: Calculate and claim any tax credits you qualify for.

Taxes: Calculate your tax liability based on your taxable income and tax rates.

Payments and Credits: Report any estimated tax payments or withholding you made during the year.

Refunds or Amounts Due: Determine if you owe taxes to MA or are eligible for a refund.

What to Know Before Filing Form 1?

Filing Deadline: Generally, April 15th of the following year (April 15, 2024 for tax year 2023). However, extensions may be available.

Tax Rate: MA has a flat income tax rate of 5%.

Deductions and Credits: You may be eligible for deductions that reduce your taxable income and credits that lower your tax liability.

To access the current year Form 1, click here.