Where Do I Send My Ma Tax Return?

Return Mailing Address: Massachusetts Department of Revenue PO Box 7000
Refund: Mass. DOR, PO Box 7000, Boston, MA 02204. Payment: Mass. DOR, PO Box 7003, Boston, MA 02204.
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How to file and pay taxes in Massachusetts?

If you choose to file on paper, choose the correct mailing address to submit a complete, signed copy of your Massachusetts tax return. Contact Us Your one-stop connection to DOR. MassTaxConnect Log in to file and pay taxes.

How do I send a tax return?

You can send a return using commercial software or paper forms. You must use one of these options to send returns: to report profits made on selling or disposing of more than one asset (‘chargeable gains’) You must use a paper form if you need to send a tax return for trustees of registered pension schemes (SA970).

Where do you mail your Massachusetts state tax payment?

Mailing addresses for Massachusetts tax forms | Mass.gov hot www.mass.gov. Tax Department Call DOR Contact, Tax Department at (617) 887-6367 Toll-free in Massachusetts Call DOR Contact, Toll-free in Massachusetts at (800) 392-6089 9 a.m.-4 p.m., Monday through Friday

What is the address I Send my tax return to?

  • distributions from a partnership or trust
  • capital gains
  • foreign source income
  • rental income.
  • Where do I Send my amended 1040X return?

  • Include copies of any forms and/or schedules that you’re changing or didn’t include with your original return.
  • To avoid delays,file Form 1040-X only after you’ve filed your original return.
  • Allow the IRS up to 16 weeks to process the amended return.
  • Mailing addresses

    • If you’re filing an original or modified return, send it to one of the addresses listed below. Form 1 or a Form 1-NR/PY (where applicable): Payment: Mass. DOR, PO Box 7003, Boston, MA 02204
    • Refund: Mass. DOR, PO Box 7000, Boston, MA 02204
    • Refund: Mass. DOR, PO Box 7000, Boston, MA 02204
    • The following addresses are for forms: Form 1-ES: Mass. DOR, PO Box 419540, Boston, MA 02241-9540
    • Form 2: Mass. DOR, PO Box 7018, Boston, MA 02204
    • Form 2G: Mass. DOR, PO Box 7017, Boston, MA 02204
    • Form 3-ES: Mass. DOR, PO Box 7017, Boston, MA 02204
    • Form M-4868: Mass. DOR, PO Box 7062, Boston, MA 02204
    • Form

    Explore filing options for Massachusetts personal income tax returns

    What you need for Explore filing options for Massachusetts personal income tax returns

    To file your Massachusetts tax return, you may need the following:

    • Personal information such as legal name(s), birthdate(s), Social Security number(s), and other similar information.
    • Tax paperwork and records in their entirety
    • Information about child care services
    • Federal and state tax returns from the previous year
    • You will need to provide your bank account and routing details in order to receive your refund electronically or by direct deposit.

    How to file Explore filing options for Massachusetts personal income tax returns

    1. E-filing is the most efficient method of submitting your tax return.
    2. Please see below for information about free filing alternatives for the Massachusetts personal income tax.
    3. Find out if you are eligible to submit your Massachusetts income taxes electronically for free.
    4. Please read on to find out which software companies have been approved by the Department of Revenue.
    • Learn about tax preparation software that has been approved by the IRS.
    • If you opt to file your Massachusetts tax return on paper, make sure to use the right postal address to ensure that your tax return is received in its whole and signed.
    If you are due a refund, send your Form 1 or Form 1-NY/PY to:

    Massachusetts Department of the Environment PO Box 7000 Boston, MA 02204

    If you need to make a payment with your return, send your Form 1 or Form 1-NR/PY and payment to:

    Massachusetts Department of the Environment PO Box 7003 Boston, MA 02204

    If using a courier service such as FedEx, DHL, please send your Form 1 or Form 1-NR/PY (with or without payments) to:

    The Massachusetts Department of Revenue is located at 200 Arlington Street in Chelsea, Massachusetts.

    More info for Explore filing options for Massachusetts personal income tax returns

    • Filing your Massachusetts tax return Income on a personal level It is not necessary to be stressed out when filing your tax return. Learn everything you’ll need to do to prepare for the filing process. Visit Prepare to file your Massachusetts state income tax return. Please see below for information about free filing alternatives for the Massachusetts personal income tax. Find out if you are eligible to submit your Massachusetts income taxes electronically for free. Tax preparation and legal services may also be available to you at no cost or at a reduced cost. Personal Income Tax Forms and Instructions is where you will find paper tax returns. Choosing an Accountant or Tax Consultant The services of a tax expert include assisting you in the preparation of your taxes as well as representing you in tax appeals and collection cases. Some people are capable of both. Locate the IRS and state e-file providers in your region that are authorized to accept electronic tax returns and allow you to electronically file your tax return. Visit: Do you require assistance in preparing your tax return?
    • Seek the assistance of a tax specialist to assist you with your taxes
    • Learn about IRS-approved software for preparing tax returns on your own

    Agreements for the Payment of Amounts Instead of paying your taxes in full, you should pay as much of your tax bill as you can with your tax return. When your account is debited for the outstanding debt, you can set up a payment plan online through MassTaxConnect or by calling (617) 887-6367. You must complete the following steps in order to set up a payment plan with MassTaxConnect:

    1. Log in to MassTaxConnect with your username and password. You can create a MassTaxeConnect account if you don’t already have one by selecting ″Create my username.″
    2. Choose the option ″Request a Payment Plan″ under ″Collections Notices″ under the ″More″ tab on the navigation bar.

    If you owe more than $5001, you will not be able to set up a payment agreement with MassTaxConnect. You would need to contact Collections at (617) 887-6400 in order to set up a payment plan for yourself. For commonly asked questions about the DOR payment agreement, go to this page. The most recent revision was made on March 1, 2022.

    Self Assessment tax returns

    • If you did not file a tax return for the previous year, you must register. There are several methods to register depending on whether you are self-employed or a solo trader
    • not self-employed
    • registering as a partner or partnership
    • or not self-employed.

    For those of you who are new to Self Assessment, you’ll need to retain documents (such as bank statements or receipts) in order to be able to complete your tax return in the proper manner.

    Sending your return

    Having enrolled, you can submit your tax return online, or you can utilize commercial software or paper forms to file your return. Then you’ll have to be sure to pay your bill by the due date. You can seek assistance with completing your tax return.

    Using commercial software or paper forms

    • You can send a return using commercial software or paper forms, depending on your preference. In order to file returns, you must choose one of the following options: for a partnership
    • for a trust and estate
    • if you receive income from a trust
    • if you lived abroad as a non-resident
    • if you are a Lloyd’s underwriter or a religious minister
    • to report profits made on the sale or disposal of more than one asset (‘chargeable gains″)
    • to report profits made on the sale or disposal of more than one asset (‘chargeable gains″).
    1. A paper form must be used if you are required to transmit a tax return for trustees of registered pension plans to the IRS (SA970).
    2. When filing your tax return for the 2016 to 2017 tax year or earlier, you should use forms available at the National Archives.
    3. To submit paper forms, you must do so by the end of October (or January 31 if you are a trustee of an unregistered pension scheme or a non-resident firm).

    These Where to File addresses are to be used ONLY by TAXPAYERS AND TAX PROFESSIONALS filing individual federal tax returns in Massachusetts during Calendar Year 2022.

    If you live in MASSACHUSETTS.

    and you are filing a Form . and you ARE NOT ENCLOSING A PAYMENT, then use this address. and you ARE ENCLOSING A PAYMENT, then use this address.
    1040 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000
    1040-ES N/A Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100
    1040-ES(NR) N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
    1040V N/A Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000
    1040X Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052
    4868 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300

    Page was last reviewed or updated on December 10, 2021.

    Which tax returns can be filed through MassTaxConnect?

    • It is possible to file the following returns using MassTaxConnect: Absentee Bottle Deposits, Alcoholic Beverage Tax, Aviation Gasoline Tax, Boats and Recreational Vehicles Tax, Club Alcohol Excise, Corporate Excise, Deeds Excise – Registry, Electronic Nicotine Delivery Systems Tax, Estate Tax, Ferry Embarkation Fee, Financial Institution Excise, Gasoline License and Tax, Gasoline Fuel Refund, Gambling Withholding, Insurance Excise, International Fuel Agreements, International Fuel Agreements, International Fuel Agreements

    How will I know that my return was accepted?

    • If you are able to submit the return without encountering any problems, your return has been properly submitted. You will also be able to see your account history, which will clearly identify all of the returns and payments that you have made online in the past. In addition, you will be given a confirmation number. This number will serve as a record of the fact that a tax return has been filed. Make a copy of the confirmation for your records and keep it with you at all times. A confirmation email will also be sent to the address provided. Always remember to preserve a draft of your tax return since you will obtain a confirmation number for that draft as well.
    • Make sure you click on Submit in order to correctly file your refund.

    If I filed an amended return and I am owed money, how do I get my refund?

    Income tax refunds for individuals issued as a consequence of modified returns will be issued in the manner specified in the amended return that was filed with the IRS. Tax refunds made as a consequence of revised returns are transmitted by the United States Postal Service as paper cheques.

    How do I file a return?

    • Enter your information into MassTaxConnect. From the Summary tab, look for the Account box for the tax for which you are completing a return.
    • The most recent return period due will be displayed on the right-hand side of the screen. If you wish to file during a specific time period, click File Now.
    • Select the Returns link in the Account box to view the returns for all other periods.
    • Select the Period hyperlink that corresponds to the period for which you are submitting.
    • Select the File or edit a return or File now hyperlink from the drop-down menu.

    Please keep in mind that personal income tax returns cannot be submitted or updated through MassTaxConnect. For additional information, visit Massachusetts personal income tax returns: filing choices explained for more information.

    What happens if I file/pay late?

    • MassTaxConnect enables you to submit returns and make payments for the current tax period as well as for the previous tax years. Tax penalties and interest are automatically computed and charged if you file and/or pay your tax beyond the due date, regardless of how long it has been since you did so. The following are the most prevalent tax types: Failure to file a tax return before the due date results in a penalty equal to one percent of the tax payable every month (or a fraction of it), up to a maximum of twenty-five percent of the tax owed.
    • The penalty for late payment is one percent of the tax owed every month (or a portion of it), up to a maximum of twenty-five percent of the tax payable.

    TIR 92-6: Statutory Changes in the Calculation of Interest and Penalties provides a detailed description of how interest is accumulated in Massachusetts on the majority of popular tax types, including income tax.

    Can I view filed returns?

    • From MassTaxConnect, you may see the tax periods for which you have already submitted your return. Access MassTaxConnect by logging in.
    • The Account panel for the return you are searching for may be found by selecting it from the Summary tab.
    • Select the Returns hyperlink from the drop-down menu.
    • Then, for the return you wish to examine, click on the Period hyperlink that appears.

    Personal Income Tax Returns, as well as some paper returns, are not available for viewing on the internet.

    Must I file a return even if no tax was due for a given period?

    • Most tax kinds require you to file a return even if you owe no money in taxes for a certain period of time. Additionally, you must be registered or licensed if any of the following are required of you:
    • The Department of Revenue takes your filing responsibilities seriously and will impose fines if you fail to do so, even if you owe no tax. Seasonal enterprises that are permitted to file seasonally by the Department of Revenue (DOR) are among those exempt from this requirement. Sales, meals, room occupancy refunds, and direct shippers of wine from out of state are all included.

    Taxpayers are not obligated to file in these scenarios unless they are remitting tax to the government. Use tax returns are only required when purchases are made that are subject to the use tax.

    What happens if I do not comply with the requirement to file/pay electronically?

    • A penalty may be imposed if you are obliged to file and pay electronically but do not do so. You may be penalized for each incident in which you failed to submit or pay in the proper format. For tax years starting on or after January 1, 2005, the penalty for failing to file or pay may be up to $100 per failure to file or pay failure to pay failure to pay. Return, document, or data transmission that is in violation of the law
    • improper payment paid
    • Please read TIR 04-12, Penalty for Failure to File, Report, or Pay in the Prescribed Format, for further information on this subject.
    • DOR e-filing and payment requirements
    • Expansion and restatement of Electronic Filing and Payment Requirements
    • TIR 16-9: Electronic Filing and Payment Requirements

    How do I print/save a copy of my return?

    • It is possible to print a return through MassTaxConnect in a variety of ways. Any page of a return may be printed using the print capability provided by your Internet browser. Also available is the option to print a copy of the whole return, which may be found on the account panel for which it was submitted. Access MassTaxConnect by creating an account.
    • Locate the Account panel for the return you wish to examine by selecting it from the Summary tab.
    • In the Account panel, click on the Returns hyperlink.
    • Click on the Examine/Amend hyperlink that is displayed for the period’s return that you wish to view.
    • Make use of the Save a Copy of the Return hyperlink located in the upper right-hand corner of the form.

    The return will be downloaded as a PDF document. You have the option of saving and/or printing the result from the PDF.

    What if I need to make a change or adjustment on a previously filed return?

    • Taxpayers can make changes to their tax returns that have already been submitted using MassTaxConnect. Taxes may be raised or lowered as a consequence of changes or modifications made to your tax return, depending on the circumstances. All online tax returns can be modified or amended at any time. Certain paper returns cannot be changed online due to technical limitations. Please keep in mind that personal income tax returns cannot be submitted or updated through MassTaxConnect. For further information, see the section under ″Explore your filing choices for Massachusetts personal income tax returns.″ To make changes to a return that has been marked as received, follow these steps: Access MassTaxConnect by creating an account.
    • Locate the Account panel for the return you want to view on the Summary tab.
    • Select the Returns hyperlink in the Account panel.
    • Select the View/Amend hyperlink accessible for the period’s return you want to view on the Summary tab.
    • Make the required modifications.
    • To make changes to a return that has been submitted, follow these steps: Access MassTaxConnect by creating an account.
    • Locate the Account panel for the return you wish to examine by selecting it from the Summary tab.
    • In the Account panel, click on the Returns hyperlink.
    • Click on the Examine/Amend hyperlink that is displayed for the period’s return that you wish to view.
    • To make changes, click the Amend button in the top right-hand corner of your screen.
    • Make the required modifications.
    • Select Submit. You can also choose to cancel the return by clicking on the Delete hyperlink.

    How do I cancel a return?

    • Returns that have not yet been processed can be canceled or deleted at any time. To cancel or remove a tax return that is presently in the condition of Draft or Submitted, follow these steps: Returns may be accessed from the Accounts section by selecting the Returns hyperlink.
    • Choose the URL that corresponds to the era.
    • In the Period Activity area, click on the hyperlink for the form that you wish to cancel or remove.
    • Select the Delete hyperlink from the drop-down menu.
    • Please keep in mind that after a refund has been completed, it cannot be undone. You will need to make changes to your tax return by clicking on the Amend Return hyperlink.

    Please keep in mind that after a refund has been completed, it cannot be undone. By clicking the Amend Return hyperlink, you will be able to make changes to your tax return.

    Where can I verify that my return was deleted?

    • Under the More. tab, click on the Submissions hyperlink.
    • You can view all of the deleted submissions by going to the Deleted section. You can also see the URL that will take you to the deleted contribution.

    Please keep in mind that the Deleted section will only show if there are any deleted contributions.

    How do I re-file a deleted return?

    • Select the account hyperlink for the tax for which you are submitting from the Summary page.
    • Select the Returns hyperlink, followed by the Period hyperlink to specify the time period.
    • Select the File Now button from the menu bar.

    Will a third party be able to amend a return for a client?

    Yes. In the event that a third party has access rights to file an initial return, the third party may file an updated return.

    If I filed an amended return and I am owed money, how do I get my refund? 

    Income tax refunds for individuals issued as a consequence of modified returns will be issued in the manner specified in the amended return that was filed with the IRS. Tax refunds made as a consequence of revised returns are transmitted by the United States Postal Service as paper cheques.

    How is the process for paper abatements changing?

    • The CA-6 form has been replaced with the ABT form. Taxpayers can appeal the following decisions using Form ABT: Penalties
    • Audit assessments
    • and Responsible person judgments.
    • It is not recommended that Form ABT be utilized to file an updated return. Appeals tab and FAQ for appeals in MassTaxConnect are excellent resources for further information.

    E-file this year

    If you are still filing on paper, now is an excellent moment to make the switch to electronic filing. Almost nine out of ten Massachusetts taxpayers file their returns electronically. Refunds are processed more quickly, accuracy is improved, and it is a safe approach to complete your tax return. The majority of people can file for free. Find out more about electronic filing.

    Get some free help with filing your taxes

    You may be eligible for free tax preparation assistance from tax specialists if you file your return electronically. See what’s available and pick something that suits your needs and budget. Find out more about the free tax preparation services available.

    Find out if you qualify for the Earned Income Tax Credit

    1. The Earned Income Tax Credit (EITC) is a subsidy for working persons with low or moderate salaries.
    2. It’s possible that your taxes could be reduced or that you will receive a refund.
    3. There are various prerequisites to meet.
    4. Regardless of whether you owe any taxes or are not required to file, you will be required to file a tax return.
    • Learn more about the Earned Income Tax Credit by visiting the IRS website.

    When I’m 65

    Keep in mind that if you own or rent a house and fulfill the eligibility requirements, which include being at least 65 years old, you can take advantage of the Circuit Breaker credit. It might be worth somewhat more than $1,000 to you. Find out more about the Circuit Breaker Credit, how to apply for it, and who can assist you with your application.

    License or state identification information on the 2021 return

    1. It is possible that providing this information may help to reinforce protections against identity theft and will allow the taxpayer’s electronically-filed return to be validated before it is approved for processing.
    2. Identification information is not needed on the Massachusetts tax return, and if the taxpayer does not desire to supply it, the option to not furnish identification can be selected.

    Avoid common tax filing mistakes for a faster refund

    1. For the most majority of taxpayers, completing their tax returns online using software that is both commercially accessible and free to use can help them avoid the vast majority of tax filing mistakes.
    2. There are no more calculations to conduct, and the right schedules are included.
    3. Processing is also faster, resulting in speedier reimbursements.
    4. If you are filing on paper, please avoid making the following blunders.
    1)  Enclose the right schedules – like healthcare Schedule HC
    1. If the correct schedules are not included, your return may be unable to be processed and reimbursements will take longer to complete.
    2. Schedule HC must be included with every return; please ensure that it is filled out completely and precisely before mailing it.
    3. It is important to include all of the schedules that were originally submitted with your return when you alter it even if there are no changes to those schedules.
    2)  Check your math

    Check your arithmetic a second time. It’s critical that you add or subtract appropriately in this situation. Determine the right amount to claim for the Earned Income Tax Credit based on your tax filing status if you are claiming it. Pay close attention to the directions.

    3)  Don’t use staples or paper clips

    We ask that you refrain from using staples or paper clips to attach cheques or other documents to your tax return. It will almost certainly cause a delay in the processing of your refund.

    4)  Recheck bank account numbers

    It is recommended that you get your return via a direct payment into your bank account. Just make certain that your bank account number is appropriately included on your tax return.

    5)  Include your signature

    Please sign your tax return at the bottom of page 1 if it is your first time. The return is not legitimate if it does not include a signature. When submitting a joint tax return, both spouses must sign the document. When you owe taxes and want to pay by check, the cheque must be signed by the payer. Although it appears to be self-evident, it is frequently overlooked.

    Reporting unemployment benefits received during 2021

    1. For any unemployment benefits or pandemic unemployment benefits you got in 2021, you should receive a Form 1099-G, Certain Government Payments, which will reflect the amount of unemployment compensation you received in that year.
    2. Your Massachusetts Individual Income Tax return for 2021 (Form 1 for residents, or Form 1-NR/PY for nonresidents or part-year residents) must include all of this income as taxable income.
    3. During the year 2021, if you did not get unemployment benefits or pandemic unemployment payments, but you did receive a Form 1099-G indicating unemployment benefits, it is possible that someone else used your identity to wrongly claim unemployment benefits on your behalf.
    4. Reporting fraud to the Department of Unemployment Assistance (DUA) can be done online or by contacting their customer service department, which can be reached by calling 877-626-6800.
    • This income should not be reported on your Massachusetts Individual Income Tax return since it is taxable.
    • Following a review of the fraud complaint, DUA will send a revised Form 1099-G to the taxpayer.
    • Always keep a copy of all Forms 1099-G with your tax records for 2021, and be aware that the Department of Revenue may request an explanation as to why the amount listed on the Form 1099-G was not included on the return.

    Child and dependent related credits

    For the tax year beginning in 2021, when you file your Form 1 or Form 1-NR/PY return, you will have the option of choosing between the following two credits:

    1. Kid care expenditures are eligible for reimbursement if the child is under the age of thirteen
    2. the dependant is disabled
    3. or the spouse is disabled.
    • Credit for dependent member(s) of the household: For children under the age of 12
    • dependents who are 65 or older (as of December 31, 2021)
    • and dependents who are under the age of 12.
    • Dependents who are disabled

    If you qualify for both, you will not be able to claim the credits twice. You are only permitted to use the higher of the two credits. Learn more about the tax benefits associated with children and dependents.

    Where to File Paper Tax Returns With or Without a Payment

    Where to File Description

    Individual Tax Returns by State

    • Addresses for Forms 1040, 1040-SR, 1040ES, 1040V, amended returns, and extensions are shown below by state (also addresses for taxpayers in foreign countries, U.S. possessions, or with other international filing characteristics) Taxpayers and tax professionals can use select Private Delivery Services (PDS) recognized by the Internal Revenue Service (IRS) to comply with the ″timely mailing as timely filing/paying″ regulation when filing and making tax payments. Florida
    • Georgia
    • Hawaii
    • Idaho
    • Illinois
    • Indiana
    • Iowa
    • Kansas
    • Kentucky
    • Louisiana
    • Maine
    • Maryland
    • Massachusetts
    • Michigan
    • Minnesota
    • Mississippi
    • Missouri
    • Nebraska
    • Nevada
    • New Hampshire
    • New Jersey
    • New Mexico
    • New York
    • The states of North Dakota, Ohio, Oklahoma, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, the state of Texas, the state of Utah, the state of Vermont, the state of Washington, the state of West Virginia, the state of Wisconsin, and the state of Wyoming are all represented.

    Form Number

    Mailing addresses for all types of returns: individual, corporation, partnership, and many others. Each form has its own page with the needed address for example 1040, 1040-SR, 1040X, 7004  and 941.

    Tax Exempt and Government Entities

    Where to file addresses for tax exempt and government entities.

    Page was last reviewed or updated on February 8, 2022.

    Where to File Tax Returns – Addresses Listed by Return Type

    Select the form number for which you want information and then click on one of the numerical or alpha-numerical links provided below to get the Where to File information for that particular form number and location.

    Examples for returns beginning with a number:

    When looking for Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, select the number 3; when looking for the number 7 to find Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, select the number 7 from the drop-down menu. See if you can find any forms that begin with the numbers 1, 2, 3, 4, 5, 7, 8, or 9.

    Example for a return beginning with an alpha character:

    1. To locate Form SS-4, Application for Employer Identification Number, use the letter S as a search term.
    2. Look for forms that begin with the letters C, S, and W.
    3. Please keep in mind that certain addresses may not correspond to a specific instruction booklet or magazine.
    4. This is due to alterations made after the magazine was produced, which caused the error.
    • It is anticipated that this site will have the most up-to-date Where to File Addresses for usage throughout the calendar year 2022.

    Other Resources

    1. Where to File Addresses for Tax Returns by State Addresses for Forms 1040 and 1040-SR, Forms 1040ES, Forms 1040V, amended returns, and extensions are listed by state for each of the forms listed below (also addresses for taxpayers in foreign countries, U.S.
    2. possessions, or with other international filing characteristics).
    3. (Please note that the where-to-file locations for Forms 1040 and 1040-SR are the same.) Certain forms, payments, and applications must be completed.
    4. This website serves as a fast reference on where to submit some documents, applications, and payments that are not related to tax return submissions.
    • Certain elections, statements, and other documents are subject to the provisions of the Act.
    • This website contains the most up-to-date information on the mailing addresses for specific elections, statements, returns, and other forms of documentation.

    Tax return for Self Assessment

    Publication date: July 7, 2014; last update date: April 6, 2021; display all changes

    1. 6th of April, 2021 The form and accompanying comments have been updated to reflect the tax year 2020 to 2021.
    2. Tuesday, October 2, 2020 The address to which you should send your completed paper tax return if you live outside of the United Kingdom has been updated to the website.
    3. 6 April 2020 The form and accompanying comments have been updated to reflect the tax year 2019-2020. 30th of August, 2019 This page contains the most recent version of the tax return form for tax years 2018 to 2019.
    4. Friday, April 6, 2019 The Tax return form and notes for the tax year 2018 to 2019 have been added, and the address for submitting Self Assessment returns in Wales has been changed as well.
    5. Friday, April 6, 2018 This article has been updated to include the 2017 to 2018 form as well as related remarks. 6th of April, 2017 This article has been updated to include the 2016 to 2017 form as well as related remarks.
    6. Friday, April 6, 2016 A revision has been made to the tax rates, allowances, and levies for the tax year 2016 to 2017. on the 13th of July, 2015 Changes have been made to How to Complete Your Tax Return (2015).
    7. 26th of June, 2015
    8. The tax return for 2015 has been revised to include information on how HMRC will offer refunds to clients.
    9. Friday, April 6, 2015 This page has been updated to include the 2015 to 2016 form.
    10. November 21st, 2014 The Self Assessment/PAYE return mailing address has now been updated to ensure that HMRC receives the returns in a timely manner. A new postal address has been created to which completed returns can be sent back.
    11. 7 July 2014: a translation was added

    What you need to know

    1. You can read more about the advantages of filing online before you begin the process.
    2. The electronic filing method is the most expedient method of receiving your reimbursement.
    3. It is possible to expect to obtain your refund within 2 weeks if you make your claim online.
    4. In the event that you file on paper, you should get your refund within 6 weeks.
    • Only legislative action at the federal or state level has the authority to alter these forms.
    • All of the Massachusetts personal income tax forms that may be printed are in PDF format.
    • Adobe Acrobat Reader, which is available for free, is required to see them.
    1. You may reach out to the Forms Manager at [email protected] if you have any thoughts or comments on how to make these forms even better.
    2. If you require information on the most typical distinctions between the federal and state tax treatment of personal income in Massachusetts, please see our overview page on the subject.

    2021 Massachusetts Personal Income tax forms & instructions

    Health Care forms & instructions

    Payment vouchers

    Mailing addresses for Massachusetts tax forms, including amended returns

    • Form 1 or a Form 1-NR/PY (where applicable): Payment: Mass. DOR, PO Box 7003, Boston, MA 02204
    • Refund: Mass. DOR, PO Box 7000, Boston, MA 02204
    • Refund: Mass. DOR, PO Box 7000, Boston, MA 02204
    • Form 1-ES: Massachusetts Department of Revenue, PO Box 419540, Boston, MA 02241-9540
    • Form 2: Massachusetts Department of Revenue, PO Box 7018, Boston, MA 02204
    • Form 2G: Massachusetts Department of Revenue, PO Box 7017, Boston, MA 02204
    • Form 3: Massachusetts Department of Revenue, PO Box 7017, Boston, MA 02204
    • Form M-4868 – Income Tax Extension: Massachusetts Department of Revenue, PO Box 7062, Boston, MA 02204
    • Form M-87

    Other Massachusetts tax form mailing addresses can be found at Mailing addresses for Massachusetts tax forms.

    Prior year forms & instructions

    Estimated tax

    • Make your anticipated tax payment using MassTaxConnect, which is available online. It is simple, quick, and secure. Form 1-ES, Estimated Income Tax Payment Vouchers, Instructions, and Worksheets for the Fiscal Year 2022
    • Form 2-ES, 2022 Estimated Tax Payment Vouchers, Instructions, and Worksheets for Filers of Forms 2 or 2G
    • Form UBI-ES, 2022 Non-Profit Entities Corporation Estimated Tax Payment Vouchers and Instructions
    • Form UBI-ES, 2022 Non-Profit Entities Corporation Estimated Tax Payment Vouchers and Instructions
    • Form UBI-ES, 2022 Non-Profit Entities Corporation Estimated Tax Payment Vouchers and Instructions
    1. The use of these projected tax payment vouchers for income and fiduciary services allows taxpayers to pay any taxes that are owed on untaxed income that is not withheld by the government.
    2. To guarantee that taxpayers are able to comply with the statutory requirement that taxes be paid on a periodic basis when income is received throughout the year, the IRS has implemented this procedure.
    3. According to IRS regulations, if you expect to owe more than $400 in taxes on income that is not subject to withholding, you must make estimated tax payments.
    4. More information is available here: http://www.cnn.com/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/c

    Learn about E-Filing options

    The electronic filing method is the most expedient method of receiving your reimbursement. You may be eligible to file for free via the internet. More information is available here: http://www.cnn.com/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/c

    Learn about extensions for filing & paying Massachusetts income tax

    If you are unable to submit your Massachusetts income tax return by the due date, you may be eligible to request an extension from the state. More information is available here: http://www.cnn.com/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/c

    What you need to know

    1. You can read more about the advantages of filing online before you begin the process.
    2. The electronic filing method is the most expedient method of receiving your reimbursement.
    3. It is possible to expect to obtain your refund within 2 weeks if you make your claim online.
    4. In the event that you file on paper, you should get your refund within 6 weeks.
    • Only legislative action at the federal or state level has the authority to alter these forms.
    • All of the Massachusetts personal income tax forms that may be printed are in PDF format.
    • Adobe Acrobat Reader, which is available for free, is required to see them.
    1. You may reach out to the Forms Manager at [email protected] if you have any thoughts or comments on how to make these forms even better.
    2. If you require information on the most typical distinctions between the federal and state tax treatment of personal income in Massachusetts, please see our overview page on the subject.

    2021 Massachusetts Personal Income tax forms & instructions

    Health Care forms & instructions

    Payment vouchers

    Mailing addresses for Massachusetts tax forms, including amended returns

    • Form 1 or a Form 1-NR/PY (where applicable): Payment: Mass. DOR, PO Box 7003, Boston, MA 02204
    • Refund: Mass. DOR, PO Box 7000, Boston, MA 02204
    • Refund: Mass. DOR, PO Box 7000, Boston, MA 02204
    • Form 1-ES: Massachusetts Department of Revenue, PO Box 419540, Boston, MA 02241-9540
    • Form 2: Massachusetts Department of Revenue, PO Box 7018, Boston, MA 02204
    • Form 2G: Massachusetts Department of Revenue, PO Box 7017, Boston, MA 02204
    • Form 3: Massachusetts Department of Revenue, PO Box 7017, Boston, MA 02204
    • Form M-4868 – Income Tax Extension: Massachusetts Department of Revenue, PO Box 7062, Boston, MA 02204
    • Form M-87

    Other Massachusetts tax form mailing addresses can be found at Mailing addresses for Massachusetts tax forms.

    Prior year forms & instructions

    Estimated tax

    • Make your anticipated tax payment using MassTaxConnect, which is available online. It is simple, quick, and secure. Form 1-ES, Estimated Income Tax Payment Vouchers, Instructions, and Worksheets for the Fiscal Year 2022
    • Form 2-ES, 2022 Estimated Tax Payment Vouchers, Instructions, and Worksheets for Filers of Forms 2 or 2G
    • Form UBI-ES, 2022 Non-Profit Entities Corporation Estimated Tax Payment Vouchers and Instructions
    • Form UBI-ES, 2022 Non-Profit Entities Corporation Estimated Tax Payment Vouchers and Instructions
    • Form UBI-ES, 2022 Non-Profit Entities Corporation Estimated Tax Payment Vouchers and Instructions
    1. The use of these projected tax payment vouchers for income and fiduciary services allows taxpayers to pay any taxes that are owed on untaxed income that is not withheld by the government.
    2. To guarantee that taxpayers are able to comply with the statutory requirement that taxes be paid on a periodic basis when income is received throughout the year, the IRS has implemented this procedure.
    3. According to IRS regulations, if you expect to owe more than $400 in taxes on income that is not subject to withholding, you must make estimated tax payments.
    4. More information is available here: http://www.cnn.com/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/c

    Learn about E-Filing options

    The electronic filing method is the most expedient method of receiving your reimbursement. You may be eligible to file for free via the internet. More information is available here: http://www.cnn.com/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/c

    Learn about extensions for filing & paying Massachusetts income tax

    If you are unable to submit your Massachusetts income tax return by the due date, you may be eligible to request an extension from the state. More information is available here: http://www.cnn.com/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/c

    What you need to know

    1. You can read more about the advantages of filing online before you begin the process.
    2. The electronic filing method is the most expedient method of receiving your reimbursement.
    3. It is possible to expect to obtain your refund within 2 weeks if you make your claim online.
    4. In the event that you file on paper, you should get your refund within 6 weeks.
    • Only legislative action at the federal or state level has the authority to alter these forms.
    • All of the Massachusetts personal income tax forms that may be printed are in PDF format.
    • Adobe Acrobat Reader, which is available for free, is required to see them.
    1. You may reach out to the Forms Manager at [email protected] if you have any thoughts or comments on how to make these forms even better.
    2. If you require information on the most typical distinctions between the federal and state tax treatment of personal income in Massachusetts, please see our overview page on the subject.

    2021 Massachusetts Personal Income tax forms & instructions

    Health Care forms & instructions

    Payment vouchers

    Mailing addresses for Massachusetts tax forms, including amended returns

    • Form 1 or a Form 1-NR/PY (where applicable): Payment: Mass. DOR, PO Box 7003, Boston, MA 02204
    • Refund: Mass. DOR, PO Box 7000, Boston, MA 02204
    • Refund: Mass. DOR, PO Box 7000, Boston, MA 02204
    • Form 1-ES: Massachusetts Department of Revenue, PO Box 419540, Boston, MA 02241-9540
    • Form 2: Massachusetts Department of Revenue, PO Box 7018, Boston, MA 02204
    • Form 2G: Massachusetts Department of Revenue, PO Box 7017, Boston, MA 02204
    • Form 3: Massachusetts Department of Revenue, PO Box 7017, Boston, MA 02204
    • Form M-4868 – Income Tax Extension: Massachusetts Department of Revenue, PO Box 7062, Boston, MA 02204
    • Form M-87

    Other Massachusetts tax form mailing addresses can be found at Mailing addresses for Massachusetts tax forms.

    Prior year forms & instructions

    Estimated tax

    • Make your anticipated tax payment using MassTaxConnect, which is available online. It is simple, quick, and secure. Form 1-ES, Estimated Income Tax Payment Vouchers, Instructions, and Worksheets for the Fiscal Year 2022
    • Form 2-ES, 2022 Estimated Tax Payment Vouchers, Instructions, and Worksheets for Filers of Forms 2 or 2G
    • Form UBI-ES, 2022 Non-Profit Entities Corporation Estimated Tax Payment Vouchers and Instructions
    • Form UBI-ES, 2022 Non-Profit Entities Corporation Estimated Tax Payment Vouchers and Instructions
    • Form UBI-ES, 2022 Non-Profit Entities Corporation Estimated Tax Payment Vouchers and Instructions
    1. The use of these projected tax payment vouchers for income and fiduciary services allows taxpayers to pay any taxes that are owed on untaxed income that is not withheld by the government.
    2. To guarantee that taxpayers are able to comply with the statutory requirement that taxes be paid on a periodic basis when income is received throughout the year, the IRS has implemented this procedure.
    3. According to IRS regulations, if you expect to owe more than $400 in taxes on income that is not subject to withholding, you must make estimated tax payments.
    4. More information is available here: http://www.cnn.com/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/c

    Learn about E-Filing options

    The electronic filing method is the most expedient method of receiving your reimbursement. You may be eligible to file for free via the internet. More information is available here: http://www.cnn.com/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/c

    Learn about extensions for filing & paying Massachusetts income tax

    If you are unable to submit your Massachusetts income tax return by the due date, you may be eligible to request an extension from the state. More information is available here: http://www.cnn.com/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/c

    What you need to know

    1. You can read more about the advantages of filing online before you begin the process.
    2. The electronic filing method is the most expedient method of receiving your reimbursement.
    3. It is possible to expect to obtain your refund within 2 weeks if you make your claim online.
    4. In the event that you file on paper, you should get your refund within 6 weeks.
    • Only legislative action at the federal or state level has the authority to alter these forms.
    • All of the Massachusetts personal income tax forms that may be printed are in PDF format.
    • Adobe Acrobat Reader, which is available for free, is required to see them.
    1. You may reach out to the Forms Manager at [email protected] if you have any thoughts or comments on how to make these forms even better.
    2. If you require information on the most typical distinctions between the federal and state tax treatment of personal income in Massachusetts, please see our overview page on the subject.

    2021 Massachusetts Personal Income tax forms & instructions

    Health Care forms & instructions

    Payment vouchers

    Mailing addresses for Massachusetts tax forms, including amended returns

    • Form 1 or a Form 1-NR/PY (where applicable): Payment: Mass. DOR, PO Box 7003, Boston, MA 02204
    • Refund: Mass. DOR, PO Box 7000, Boston, MA 02204
    • Refund: Mass. DOR, PO Box 7000, Boston, MA 02204
    • Form 1-ES: Massachusetts Department of Revenue, PO Box 419540, Boston, MA 02241-9540
    • Form 2: Massachusetts Department of Revenue, PO Box 7018, Boston, MA 02204
    • Form 2G: Massachusetts Department of Revenue, PO Box 7017, Boston, MA 02204
    • Form 3: Massachusetts Department of Revenue, PO Box 7017, Boston, MA 02204
    • Form M-4868 – Income Tax Extension: Massachusetts Department of Revenue, PO Box 7062, Boston, MA 02204
    • Form M-87

    Other Massachusetts tax form mailing addresses can be found at Mailing addresses for Massachusetts tax forms.

    Prior year forms & instructions

    Estimated tax

    • Make your anticipated tax payment using MassTaxConnect, which is available online. It is simple, quick, and secure. Form 1-ES, Estimated Income Tax Payment Vouchers, Instructions, and Worksheets for the Fiscal Year 2022
    • Form 2-ES, 2022 Estimated Tax Payment Vouchers, Instructions, and Worksheets for Filers of Forms 2 or 2G
    • Form UBI-ES, 2022 Non-Profit Entities Corporation Estimated Tax Payment Vouchers and Instructions
    • Form UBI-ES, 2022 Non-Profit Entities Corporation Estimated Tax Payment Vouchers and Instructions
    • Form UBI-ES, 2022 Non-Profit Entities Corporation Estimated Tax Payment Vouchers and Instructions
    1. The use of these projected tax payment vouchers for income and fiduciary services allows taxpayers to pay any taxes that are owed on untaxed income that is not withheld by the government.
    2. To guarantee that taxpayers are able to comply with the statutory requirement that taxes be paid on a periodic basis when income is received throughout the year, the IRS has implemented this procedure.
    3. According to IRS regulations, if you expect to owe more than $400 in taxes on income that is not subject to withholding, you must make estimated tax payments.
    4. More information is available here: http://www.cnn.com/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/c

    Learn about E-Filing options

    The electronic filing method is the most expedient method of receiving your reimbursement. You may be eligible to file for free via the internet. More information is available here: http://www.cnn.com/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/c

    Learn about extensions for filing & paying Massachusetts income tax

    If you are unable to submit your Massachusetts income tax return by the due date, you may be eligible to request an extension from the state. More information is available here: http://www.cnn.com/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/cnn/c

    Tax Forms

    • On February 11, 2022, the library will include tax forms for both the Commonwealth of Massachusetts and the United States of America. While stocks last, library personnel will distribute publications while they are available. For the Main Library, you may find the necessary forms on the 1st floor inside the door and on the 2nd floor near the elevator, as well as at the Islington Branch Library. We receive Form 1 from the Massachusetts Department of Revenue for both residents and non-residents, as well as Federal forms as part of the Internal Revenue Service’s Tax Form Outlet Program. Due to modifications in the software, the 1040 Form, Schedules 1-3, Schedule LEP, and the 1040 Instructions will be the only items available in the library. Forms and publications from the Internal Revenue Service are accessible online at: irs.gov/forms. You can place an order for forms to be delivered by U.S. mail at the following website: irs.gov/orderforms. You can reach out to the IRS by calling one of the phone numbers mentioned below. Automated refund information may be obtained by calling 1-800-829-4477
    • general information and assistance can be obtained by calling 1-800-829-1040
    • tax forms can be ordered by calling 1-800-829-3676
    • TDD (for deaf and hard of hearing taxpayers) can be obtained by calling 1-800-829-4059.
    • Forms and instructions for the state of Massachusetts are also accessible online at: mass.gov/dor/forms.
    • You can reach the Massachusetts Department of Revenue by phone at 1-800-392-6089 for general information and assistance, as well as to request paperwork.
    • The Information Desk staff is ready to assist you in identifying the documents you want, and they will print any forms that are not given by the IRS or the Massachusetts Department of Revenue at no charge.
    • The library staff, on the other hand, is unable to assist you with tax preparation or tell you exactly which forms you need.
    • The following are resources and services that can assist you in preparing your tax returns.

    If you intend to file your taxes electronically through the use of the library’s public computers, you may do so by using the public computer stations available at the library.However, the confidentiality and privacy of your information cannot be guaranteed, and there is always the risk that technological issues beyond the control of the Library will cause the process to be interrupted or otherwise disrupted.In addition to this, the Library cannot guarantee that you will have sufficient time to complete your work, and some tax websites do not enable you to save your progress.

    Free or low-cost services

    • Site Locator for the AARP Tax-Aide Program The AARP Foundation’s Tax Aid Program, which is open to qualified senior taxpayers, offers free tax preparation services to them. Clinics for Low-Income Taxpayers Provided by the Internal Revenue Service (LITC) In Massachusetts, there are four Low Income Tax Credit (LITC) facilities that provide assistance to taxpayers who are low income or who speak English as a second language (ESL). (800) 323-3205
    • Jamaica Plain – Legal Services Center of Harvard Law School LITC (866) 738-8081
    • Springfield – Springfield Partners LITC (413) 263-6500
    • Waltham – Bentley University Multi-lingual Tax Information Program (800) 273-9494
    • Springfield – Springfield Partners LITC (413) 263-6500
    • Volunteer Income Tax Assistance (VITA) Low- and moderate-income individuals may be eligible for free tax preparation services at an IRS-approved VITA facility if they meet certain requirements.
    • Services of a Legal Nature Individuals with little financial resources can obtain free legal counsel throughout the state.
    • Massachusetts Bar Association (Massachusetts Bar Association) For referrals, you can contact the Massachusetts Bar Association at masslawhelp.com or (866) 627-7577 if you do not meet the requirements for free legal assistance.

    More resources for finding tax professionals

    • Many tax experts are members of professional organizations that might aid you in locating a tax professional in your local area.
    • The Massachusetts Society of Enrolled Agents is a professional organization that represents enrolled agents in the state of Massachusetts.
    • Tax practitioners licensed by the United States Department of the Treasury to represent taxpayers (individuals, businesses, corporations, and estates) before the Internal Revenue Service and state taxation authorities are referred to as enrolled agents or enrolled representatives.
    • Find a licensed enrolled agent in Westwood, Massachusetts.
    • Members of the Massachusetts Society of Certified Public Accountants (MassSCPA) A Certified Public Accountant (CPA) is an accountant who has met the necessary educational and work experience criteria and who has passed an exam assessing business, auditing, and general accounting abilities.

    CPAs are expected to maintain their professional education in order to stay up with the ever-changing laws and regulations in the accounting field.Look for a certified public accountant (CPA) who specializes in taxes.Find a Certified Public Accountant in the Metro West Region.

    1. The National Association of Tax Professionals is a professional organization that represents tax professionals nationwide (Massachusetts Chapter) A paid tax professional will be issued a Preparer Tax Identification Number (PTIN) by the Internal Revenue Service and will be required to include it on the tax returns they prepare.
    2. Different levels of representation rights are available to tax experts.
    3. Certain representatives will have unrestricted representation rights before the IRS, whilst others will have limited representation rights or may only be permitted to prepare returns in certain circumstances.
    4. Find a tax preparer in Westwood, Massachusetts and the surrounding areas.

    Student Employees Working Outside of MA and in the US

    Students who are now employed as Harvard workers or who have previously been employed as Harvard employees are currently liable to Massachusetts income tax withholding. The tax standards of the state in which you are now resident determine whether or not you are required to pay taxes.

    Filing Massachusetts State Tax Returns

    • The Massachusetts Department of Revenue taxes residents on income from all sources, and non-residents only on income generated from Massachusetts.
    • If you are a resident of Massachusetts, whether single or married, you will have to file a Massachusetts return if your gross income from all sources exceeds $8,000.
    • If you are not a Massachusetts resident, filing will normally be necessary only if your “Massachusetts source income” exceeds either $8,000 or your Massachusetts prorated personal exemption, whichever is smaller.
    • The 2021 exemption amount is $4,400 for single and $8,800 for married filing jointly.

    Massachusetts Source Income

    • In addition to income derived from I a trade, business, or employment carried on in Massachusetts, income derived from (ii) lottery or wagering transactions in Massachusetts, income derived from the ownership of an interest in real or tangible personal property in Massachusetts, and income derived from (iv) patents, copyright or similar intangibles connected to Massachusetts are all included in ″Massachusetts source income.″ For the most majority of nonresident students, their source of income in Massachusetts will be restricted to pay from employment in the Commonwealth.
    • It is typically not considered Massachusetts source income if interest or dividends are obtained from Massachusetts banks or companies and the items are not related with the student’s business activity.
    • Scholarship or fellowship grants that do not require the performance of services should also not be considered Massachusetts source income since there is no commercial or business activity involved in the awarding of the grant.
    • Nota Bene: Due to the COVID-19 state of emergency declared by Massachusetts for tax year 2021, all compensation paid for services performed prior to September 16, 2021, to non-residents who would normally perform such services in Massachusetts but for a Pandemic-Related Circumstance, will continue to be treated as Massachusetts source income and will be subject to Massachusetts personal income tax.

    Massachusetts Residence

    • If your legal residence (domicile) is in Massachusetts, or if you maintain a permanent place of habitation in Massachusetts, you are considered a Full-Year Resident if you spend more than 183 days in the state during the calendar year in question.
    • If you were not a resident of Massachusetts yet earned money in the state, you are classified as a Nonresident (e.g., from a job in Massachusetts).
    • You must record such income by submitting a Massachusetts Nonresident/Part-Year Resident Income Tax Return, Form 1-NR/PY, with the Massachusetts Department of Revenue.
    • As a Part-Year Resident, you have either migrated to Massachusetts during the tax year and become a resident, or you have terminated your residency in Massachusetts during the tax year and established a residence somewhere else in the country during that year.
    • Part-year residents are required to submit a Massachusetts Nonresident/Part-Year Resident Income Tax Return, Form 1-NR/PY, with the Massachusetts Department of Revenue.

    It is necessary to have a physical residence in Massachusetts as well as a desire to make Massachusetts one’s home permanently or for an extended amount of time, with no intention to return to one’s previous abode, in order to establish legal residence or ″domicile″ in Massachusetts.For example, if you are in Massachusetts exclusively for the purpose of studying for a certain course of study for a specific amount of time with the aim of returning home at the completion of your studies, you will not be considered to be a resident of Massachusetts.In Massachusetts, a ″permanent place of habitation″ is defined as a residential location that is continuously maintained by a person, regardless of whether the person owns the dwelling place.

    1. Dwelling places that are maintained during a brief stay of less than one year for a specific purpose are not considered permanent places of habitation under the law.
    2. Residence hall rooms are not considered permanent places of habitation, but an off-campus apartment shared by students is regarded to be a permanent place of residence, according to the University of California.

    Paying Massachusetts Estimated Taxes

    If you expect to owe more than $400 in taxes on income that is not subject to withholding, Massachusetts will require you to make an estimated tax payment to the state.

    Massachusetts Tax Filing Deadline

    April 19, 2022

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