This $8,000 income threshold is per person, giving married couples the option to file jointly or separately. Massachusetts has two marginal tax brackets, ranging from 5% (the lowest Massachusetts tax bracket) to 9% (the highest Massachusetts tax bracket). Each marginal rate only applies to earnings within the applicable marginal tax bracket, which are the same in Massachusetts for single filers and couples filing jointly. All printable Massachusetts personal income tax forms are in PDF format. There are no additional local taxes collected, so 6.25% is the rate you will pay regardless of where you are in the state.

Estimated Tax Payments

• The amount of tax you owe each year is calculated based on your gross income, which includes wages, interest, dividends, and other earnings.
• If you don’t owe any taxes and don’t file by the deadline, an extension to October is automatically granted.
• There are no additional local taxes collected, so 6.25% is the rate you will pay regardless of where you are in the state.
• For most taxpayers, Massachusetts has a flat income tax of 5 percent.

5.00% For wages exceeding $1,053,750, there is an additional surtax of 4%. Part-year residents refer to individuals who either moved to the state and became residents or moved out of the state and ended their residencies within the tax year. Gross income in Massachusetts includes both earned income, such as salaries, wages, tips and commissions, and unearned income, such as interest, dividends and capital gains. As the senior tax editor at Kiplinger.com, Kelley R. Taylor simplifies federal and state tax information, news, and developments to help empower readers. Kelley has over two decades of experience advising on and covering education, law, finance, and tax as a corporate attorney and business journalist. Budget writers recommended changing the program to provide each eligible family with $7,000 over two years instead of that amount of money over a single.

Massachusetts Personal Exemption Amounts

Your filing status on your Massachusetts personal income tax can affect your exemptions and how much you’re taxed. If you’re a nonresident with an annual Massachusetts gross income of more than either $8,000 or the prorated personal exemption, whichever is less, you must file a Massachusetts tax return. Most food sold in grocery stores is exempt from sales tax entirely. Clothing purchases, including shoes, jackets and even costumes, are exempt up to $175. A product that costs more than $175 is taxable above that amount, so a $200 pair of shoes would be taxed at 6.25% on the $25 above the exemption limit.

Rates

SmartAsset’s free tool matches you with up to three vetted financial advisors who serve Accounting For Architects your area, and you can have a free introductory call with your advisor matches to decide which one you feel is right for you. If you’re ready to find an advisor who can help you achieve your financial goals, get started now. There are two ways to be considered a full-time resident of Massachusetts. The first is to live in Massachusetts for the entire tax year, while the second is to maintain a home in Massachusetts and spend more than 183 days of the tax year in the state. This may influence which products we review and write about (and where those products appear on the site), but it in no way affects our recommendations or advice, which are grounded in thousands of hours of research.

DOR Contact

Fortunately, there are several strategies available to minimize these taxes. Read more here and check out our Guided Planner tool, where we’ll point you toward the strategies that might apply to you. Thus, the individual would pay a total of $17,280 in Massachusetts state income taxes for 2025. Moreover, Massachusetts also has a standard deduction that is $4,400 for single filers, and $$8,800 for married filing jointly. Exemption from Joint Filing Requirement for Certain Married Couples. Amended the rule that a joint return had to be filed in Massachusetts if the couple were to file a joint federal return.

As you can see from the table, the 35% bracket begins at $250,525 of income. This means that the dollars the individual earns over $250,525 will be taxed at 35%. But dollars below that amount will be taxed at the rate corresponding to the brackets they fall into. Residents who are 65 or older by Dec. 31, 2024, can receive a $700 exemption on top of the state’s personal exemptions. Contact your city or town to see if they participate.View tax tips for seniors and retirees in Massachusetts. That rate applies equally to all taxable income up to $1 million.

Individuals

This applies on all items except where the publications are produced in accessible format for individuals who cannot read print due to a disability. Other important Massachusetts state tax return information and other related features (e.g. tax extension, amendment, etc.) are listed here as well. Once the extension is granted, the 6-month extension starts at the filing due date of the original return.

These forms are subject to change only by federal or state legislative action. If you need assistance, please contact the Massachusetts Department of Revenue. A financial advisor can help you understand how taxes fit into your overall financial goals.

Massachusetts Standard Deductions & Personal Exemption Amounts

Here you will find a listing of DOR tax due dates and information for filing an extension. Estimated tax, Paid Family and Medical Leave, and Health Insurance Responsibility Disclosure are also included. Change to Eligibility Requirements for Federal Charitable Contribution Deductions. Due to a code update Massachusetts conforms to any federal changes with respect to the charitable contribution deduction.

The governor argued the costs of services and doing business in Massachusetts are increasing and key sectors like health care, education, and housing are stressed under heightened demand from residents. Her proposal represented a 7.4% increase in overall spending over the current fiscal year. If you earn income in Massachusetts, you know you’ll lose something to taxes. It’s important to understand your state’s income tax and how it will impact your financial future, not least because that knowledge will empower you to take action to reduce your tax bill today. Repeal of the Sales Tax Exemption for Certain Publications of Tax-Exempt Organizations. This provision repeals the sale tax exemption for sales of publications of any corporation, foundation, or institution organized under Code § bookkeeping and payroll services 501(c)(3).

Below are links to both standard payment vouchers and estimated tax payment information. If you are sending a paper tax return and a paper check together, no payment voucher is required. The Personal Exemption, which is supported by the Massachusetts income tax, is an additional deduction you can take if you (and not someone else) are primarily responsible for your own living expenses.

An overpayment may also be generated if you are entitled to a refundable credit that exceeds the amount of tax due. Additionally, when you file an amended return or an abatement application to reduce the amount of tax due, and you previously paid more than what is now shown as due, an overpayment may be generated. Learn how to file your income tax return, make a payment, check the status of your refund, and more. The deadline to file a Massachusetts state income tax return is April 15, 2025.