File Mass Taxes the Easier Way

Massachusetts is one of several states that utilizes a flat rate to tax residents' wages and salaries. Incomes derived from wages, salaries, self-employment, and commissions are taxed at 5.0%, regardless of the amount. Incomes generated from short-term capital gains are taxed at 8.5%.

Other sources of income taxed by the state include pensions, rents, business income, dividends, royalties, interest, alimony, and annuities. Everyone whose gross income in Massachusetts is $8,000 or higher must file state tax returns and pay income taxes.

How to File for a State Tax Extension

Like many other states, as well as the federal government, Massachusetts requires that all qualifying taxpayers file and submit their Massachusetts tax returns by April 15 of each year.

People who are unable to meet that deadline could be eligible for an automatic six-month extension as long as they have paid 80% of what is owed by the original due date. Form M-4868 is used to calculate what is owed before the return’s due date. To learn more, visit the Massachusetts Department of Revenue (DOR) website here. An extension does not apply to balances; in fact, all tax obligations must be paid in full by April 15, regardless of whether an extension is filled or not. However, it does provide you with more time to file your return.

How to File an Amended Return

People who need to file amended returns must use Form 1 (for residents) or Form 1-NR/PY (for nonresidents). These forms can be found here.

An amended return is required when people fail to report all sources of income or they fail to claim exemptions to which they are entitled. They likewise should file an amended Mass tax return if they wrongfully claimed exemptions or if they were audited by the IRS. Amended returns should be submitted via the same method used to file the first return. For example, if a person filed electronically, this person's amended return also must be filed electronically as well.

Massachusetts tax payments to the state can be made online at www.mass.gov/dor/e-services/. Likewise, people who are expecting state income tax refunds can also use this same Department of Revenue site to check the status of their refund checks.

People who are unable to pay their tax balances in entirety can apply for a payment installment agreement. Additional information can be found here or by calling the Department of Revenue Contact Center at (617) 887-6367 (for tax liabilities of $10,000 or less) or the DOR Collections Contact Center at (617) 887-6400 (for tax liabilities of $10,001 or higher).

Delinquency and Penalties

Taxpayers who neglect to set up a payment arrangement and forgo paying their taxes by the April 15 deadline risk incurring penalties. The penalties levied by the state can include:

Frequently Asked Questions

Where can I find the status of my tax return?
The best way to learn the status of your income tax return is to log on to the DOR’s e-file service, MassTaxConnect. Be sure to have your Social Security number and refund amount ready.

When would I have to make estimated tax payments?
You might have to make such payments if not enough income tax is withheld from your salary or if you are in business for yourself. If your estimated payments are late, you might have to pay a penalty. You can make and manage those payments online with MassTaxConnect.

Note: States & U.S. territories may make changes to their tax laws with little notice. We do our best to keep this information up-to-date, but it is provided on an "AS IS" basis. For more see our terms.