Massachusetts State Tax Forms (2026 & 2027 Guide)

Massachusetts has a unique state tax system that separates income into different categories, each with its own tax treatment.

The forms you need depend on your residency status and the types of income you earn.

The most common form used by residents is Form 1.

Main Massachusetts Tax Forms

Massachusetts uses different primary state tax forms depending on residency.

• Form 1 → Resident Income Tax Return
• Form 1-NR/PY → Nonresident or Part-Year Resident Return

These forms are used to report income, calculate tax, and claim credits or deductions.

Common Massachusetts Supporting Forms

Depending on your financial situation, additional schedules may be required.

• Schedule B → Interest and dividend income
• Schedule C → Business income
• Schedule D → Capital gains and losses
• Schedule E → Rental, royalty, and partnership income
• Schedule X → Other income and adjustments

These schedules help break down income types and ensure proper reporting.

Unique Massachusetts Income Categories

Massachusetts separates income into two main categories:

• Part A income → Interest, dividends, and short-term capital gains
• Part B income → Wages, salaries, and most other income

Each category may be taxed differently, which makes proper form selection important.

Example: If you earn $60,000 in wages and $5,000 in interest income, those amounts are reported in separate categories and may be taxed at different rates.

Additional Forms and Credits

Massachusetts offers several credits and adjustments that require separate forms.

• Schedule EC → Earned Income Credit
• Schedule CB → Circuit Breaker Credit (for eligible seniors)
• Schedule HC → Health care coverage reporting
• Schedule Y → Additional deductions and adjustments

These forms can help reduce your tax liability if you qualify.

How Massachusetts Taxes Income

Massachusetts primarily uses a flat income tax rate of 5% for most income, with an additional higher rate applied to certain high-income earnings.

Example: If your taxable income is $70,000, most of it will be taxed at 5%, unless specific income types fall into higher-rate categories.

Deductions and Special Rules

Massachusetts has different rules compared to federal taxes.

• No traditional federal-style standard deduction
• Personal exemptions are allowed
• Limited itemized deductions
• Certain income adjustments are state-specific

This means your Massachusetts taxable income may differ from your federal return.

Who Needs to File

You generally need to file a Massachusetts return if you:

• Are a resident with taxable income
• Earn income from Massachusetts as a nonresident
• Have state tax withheld and want a refund

Part-year residents must report income earned while living in the state.

Electronic Filing Recommendation 💻

• Use tax software to automatically generate Massachusetts State Tax Forms
• Review income categories carefully (Part A vs Part B)
• Include all required schedules and credits
• E-file for faster refunds and fewer errors

Summary

Massachusetts state taxes are filed using Form 1 for residents or Form 1-NR/PY for nonresidents and part-year residents, along with supporting schedules for different income types.

Because Massachusetts separates income into categories and applies different tax treatments, understanding the correct forms and schedules is essential for accurate filing.