Form 1: Massachusetts Resident Income Tax Return

The Massachusetts Resident Income Tax Return (Form 1) is used by residents of the Commonwealth of Massachusetts to file their state income tax for the 2024 tax year. It calculates your taxable income in MA, determines your tax liability, and allows you to claim any applicable credits or deductions.

Who Should File Form 1?

A. You must file a Form 1 if you were a resident of Massachusetts for the entire 2024 tax year.

B. Even if you had no income subject to Massachusetts tax, you may still need to file to claim certain credits.

C. If you were a nonresident or part-year resident of Massachusetts, you should use Form 1-NR/PY instead.

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.

What Information Do You Need to File Form 1?

Federal Tax Return: You'll need your federal adjusted gross income (AGI) from your Federal Form 1040.

Income Documents: W-2s, 1099s, and other documents showing your income from wages, interest, dividends, etc.

Deduction and Credit Documentation: Receipts, bills, and other documents supporting any deductions or credits you claim.

Social Security Numbers: Your Social Security number(s) and any dependents' Social Security numbers.

Banking Information: Your bank account information if you are expecting a refund.