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If youre a nonresident of Massachusetts, you must file a Massachusetts Income Tax Return if you received Massachusetts source income in excess of your personal exemption multiplied by the ratio of your Massachusetts source income to your total income, or your gross income was more than $8,000 whether received from
Form 1 or Form 1-NR/PY: Refund: Mass. DOR, PO Box 7000, Boston, MA 02204. Payment: Mass. DOR, PO Box 7003, Boston, MA 02204.
Fiduciary: Electronic Filing (E-Filing) E-Filing for DOR and the IRS will begin on January 29, 2023. For more information go to E-file and Pay Your MA Personal Income Taxes.
Massachusetts Form 1 Personal Income Tax Return for Residents. Massachusetts Form 1-NR/PY Personal Income Tax Return for Part-Year and Nonresidents. Massachusetts Form M-4868 Extension of Time to File.
Massachusetts residents will not see extra tax refunds this year after State Auditor Diana DiZoglio determined the states total haul for fiscal 2023 was below the allowable amount of the states tax cap law by more than $4 billion.
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Massachusetts has a graduated individual income tax, with rates ranging from 5.00 to 9.00 percent. Massachusetts has an 8.00 percent corporate income tax rate. Massachusetts has a 6.25 percent state sales tax rate and does not levy local sales taxes.
If youre a full-year resident with an annual Massachusetts gross income of more than $8,000, you must file a Massachusetts tax return.

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