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Underpayment penalty exceptions and waivers Your income tax due after credits and withholding is $400 or less. You are a qualified farmer or fisherman and paying your full amount due on/before March 1. You were a resident of Massachusetts for 12 months of the prior tax year and not liable for taxes.
What is Massachusetts Part A income?
Massachusetts gross income is defined as federal gross income with certain modifications. Effective January 1, 1996 it was divided into three classes: interest, dividends, and short-term capital gains (Part A income); long-term capital gains (Part C income); and all other income (Part B income).
How does the millionaires tax work in Massachusetts?
What Is the 4% Surtax? Starting with tax year 2023, personal income taxpayers must pay an additional 4% (4% surtax) on taxable income over $1,000,000, increased annually for inflation (surtax threshold). See M.G.L. c.
What is the Massachusetts surplus refund?
Anyone who paid personal income tax to the Commonwealth of Massachusetts for the 2021 tax year will receive a refund of 14.0312% of their tax liability for that year. This is in addition to any refund received based on the tax return. Taxpayers will receive their bonus refund either through direct deposit or by check.
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