Farmers and fishermen generally need to pay at least two-thirds (66.67%), rather than 80%. Most long-term capital gains, as well as interest and dividend income, are taxed at the standard income tax rate of 5.00%. Capital gains in those categories are included as taxable income on the Massachusetts income tax return. Short-term capital gains, which are realized in less than a year, are taxed at a rate of 8.5%, as are long-term gains on the sales of collectibles. While the decedent’s gross estate at death is less than $1,000,000, the sum of the decedent’s gross estate at death and the adjusted taxable lifetime gifts is $1,990,000 ($990,000 plus $1,000,000). Therefore, a Massachusetts estate tax return is required because the sum of the decedent’s gross estate at death and the adjusted taxable lifetime gifts exceeds $1,000,000.

• The amount of the federal credit for state death taxes, or the portion thereof, computed using the Internal Revenue Code in effect on December 31, 2000, that is paid to Massachusetts.
• If you can’t find tax information to verify who you are when creating your logon, contact  DOR, and request a Notice of Account ID.
• Personal income tax exemptions directly reduce how much tax you owe.
• Individuals and businesses can make estimated tax payments electronically through MassTaxConnect.

Massachusetts Alcohol Tax

As a taxpayer, making estimated tax payments ensures that you are able to meet the statutory requirement that taxes due are paid periodically as income is received during the year. Farmers and fishermen generally need to pay at least two-thirds (66.67%), rather than 80%, of their annual income tax liability before the year’s return is filed. You qualify as a farmer or fisherman for any taxable year if your gross income from farming or fishing is at least two-thirds (66.67%) of your annual gross income. Your filing status on your Massachusetts personal income tax can affect your exemptions and how much you’re taxed.

Refunds and Credit of Overpayments

See Tax Changes Contained in “An Act Enhancing State Revenues” and Related Acts, or Massachusetts Income Tax Withholding on Eligible Rollover Distributions. Individuals and businesses can make estimated tax payments electronically through MassTaxConnect. In addition, extension, return, and bill payments can also be made. To learn more, go to the estimated payments how to videos at the bottom of this section. Residents who are 65 or older by Dec. 31, 2024, can Accounting for Technology Companies 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.

Get Some Free Help With Filing Your Taxes

Any person in actual or constructive possession of any property of the decedent, including probate and nonprobate property, such as jointly owned assets or life insurance. Be sure to take advantage of the Circuit Breaker credit if you own or rent a home and meet the qualifications, which include being at least age 65. If you don’t include all the schedules, your return can’t be processed, and your refund will be delayed. You should not file an amended return to dispute an audit assessment. DOR’s state tax ma bank electronically sends a debit request to your bank through the National Automated Clearing House (ACH) system. Since DOR is moving toward account IDs, we encourage you to use the account ID number.

Massachusetts Property Tax

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. For tax years beginning on or after January 1, 2024, married couples must file a joint personal income tax return for any year in which they file a joint federal income tax return, unless an exception applies. See TIR 24-4 and 830 CMR62.5A(11), Non-Resident Income Tax for additional information. An exception is allowed where the spouses have different tax years or residencies, and their joint Massachusetts income is equal to or below the surtax threshold ($1,053,750 for tax year 2024).

File an Extension

If you don’t owe any taxes and didn’t file by the deadline, an extension to October is automatically granted. You don’t necessarily have to live in Massachusetts to pay Massachusetts state income tax. Once approved, you will receive a mailed registration certificate depending on the tax(es) you have register for. Once approved, You will receive a mailed registration certificate depending on the tax(es) you register for. Once approved, you will receive a mailed registration certificate depending on the tax(es) you register for.

How do I make a payment?

• In June 2018, the Supreme Court of the United States overruled the physical presence rule with its decision in South Dakota v. Wayfair, Inc.
• If you’re an employer who has 50 or more employees, you must give us Forms W-2 in a machine-readable form and file them with us by the last day of March for the preceding year.
• Once a Payment Channel is added, to make a payment using another method simply access the payment detail screen and select the New button.
• Example 3 illustrates the tax computation for an estate in which the limitation is applicable.
• The employer-employee relationship exists when the person for whom services are performed has the right to control and direct the details and manner in which the job is to be accomplished.
• If you filed on paper last year, now is a good time to make the change to e-file.

This page has the information you need to fulfill your business tax obligations to the Commonwealth. If you have any suggestions or comments on how to improve these forms, contact the Forms Manager at These forms are subject to change only by federal or state legislative action. If you have to file or pay on paper, go to the Current Tax Filing Season Overview page. If a vendor is not listed, go to their website to confirm if they offer the tax services you need.

• As the senior tax editor at Kiplinger.com, Kelley R. Taylor simplifies federal and state tax information, news, and developments to help empower readers.
• If married and filing jointly, you and your spouse must both sign the return.
• Individuals and businesses can make estimated tax payments securely through MassTaxConnect.
• Unlike other states, Massachusetts does not have a state standard deduction.
• If an employee has more than one job, they may claim exemptions only with their principal employer.
• Unlike estimated payment vouchers, which have specific quarterly due dates, standard payment vouchers should only be used to submit a payment due with a tax return or amended tax return.

Online filing

If the gross estate exceeds the filing threshold for the year of death, the return and tax payment are due nine months after the date of the decedent’s death. To use our Massachusetts Salary Tax Calculator, all you need to do is enter the necessary details and click on balance sheet the “Calculate” button. After a few seconds, you will be provided with a full breakdown of the tax you are paying. This breakdown will include how much income tax you are paying, state taxes, federal taxes, and many other costs.