DOR remains committed to simplifying the state tax filing process by providing a range of free electronic filing options for eligible Massachusetts taxpayers. Information on these filing options, as well as fillable forms can be found on the DOR website. Below are links to both standard payment vouchers and estimated tax payment information.
Do I have to pay using a Payment Channel once I have added one?
Since both spouses have the same residency status/periods they can file the return as is. Some approved vendors offer free services to qualified taxpayers but are not part of the Free File Alliance. Activity Duty Military with an adjusted gross income of $84,000 or less will also qualify. Qualified MA taxpayers can use these Free File Alliance vendors to e-file for free. To e-file your state tax return for free using MassTaxConnect, you need to be registered on MassTaxConnect.
Abandoned Deposit Amounts Return
The first is to live in Massachusetts for the entire tax year, while the second is to maintain a home in Massachusetts and state tax ma 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. Our partners cannot pay us to guarantee favorable reviews of their products or services.
E-file Your State Return Only with MassTaxConnect for Free if You Qualify
However, you can’t deduct the part of the founder’s fee used to construct the health facilities. You’re allowed a $700 exemption if you’re age 65 or older before the end of the year. If filing a joint return, accounting each spouse may be entitled to 1 exemption if each is age 65 or over on December 31 (not January 1 as per federal rule) of the tax year. If the credit you’re owed exceeds the amount of the total tax payable for the year, you’ll be refunded the additional amount of the credit without interest. The rate for the underpayment penalty is the current federal short-term interest rate plus 4% points compounded daily. Report the amount of quarterly estimated tax you paid on the Massachusetts Form 1, Line 40 or Form 1-NR/PY, Line 44.
Be sure to enter the correct routing and account numbers on your return. If you amend your return, include all the schedules filed with the original return, even if you did not Accounting Security make any changes to those schedules. The Schedule HC must be completed and enclosed for all resident returns and most part-year resident returns.
Massachusetts Personal Exemption Amounts
- If you’re audited and cannot validate an exempt transaction, the Massachusetts DOR may hold you responsible for the uncollected sales tax.
- If you have sales tax nexus in Massachusetts, you’re required to register with the Massachusetts DOR and to charge, collect, and remit the appropriate tax to the state.
- Once you choose to apply an overpayment to the next year, it cannot be refunded later or moved back to the original year, even if you file an amended return.
- Enter your spouse’s Social Security number in the appropriate space at the top of the return under taxpayer’s Social Security number.
- Keep a copy of all Forms 1099-G with your 2024 tax records and be aware that DOR may ask for an explanation of why the amount shown on the Form 1099-G was not reported on the return.
- If an extension payment is required to reach the 80% threshold, you can pay electronically.
MassTaxConnect gives you the option to pay by EFT debit or credit card. Use tax is a 6.25% tax paid on out-of-state or out-of-country purchases that are used, stored or consumed in Massachusetts and on which no Massachusetts sales tax (or less than 6.25%) was paid. View more detailed information on filing status to see what this means for you. Spouses with different residency or periods of residency should file as set out below if they have combined income subject to tax in excess of the surtax threshold amount.
However, you may withhold for the employee’s convenience if both you and the employee agree. The employee will owe Massachusetts income tax if you don’t withhold state income taxes. If you’re collecting sales tax from Massachusetts residents, you’ll need to consider how to handle taxes on shipping and handling charges. Some customers are exempt from paying sales tax under Massachusetts law. Examples include government agencies, some nonprofit organizations, and merchants purchasing goods for resale. A completed Form M-706 (and a Form M-NRA for nonresidents) still must be filed within nine months of the date of death or during the time allowed by an extension of time to file Form M-706.
If you are age 65 or older, you may be eligible to claim a refundable credit on your personal state income tax return. The Senior Circuit Breaker tax credit is based on the actual real estate taxes paid on the Massachusetts residential property you own or rent and occupy as your principal residence. Prior to the enactment in 2017 of the federal Tax Cuts and Jobs Act (TCJA), most withholding allowances were based on personal exemptions, including those for the employee, spouse and any dependents.
Estates of decedents who died on or after January 1, 2023, are allowed a credit of $99,600 to reduce the amount of the estate tax. If you file your taxes before receiving all your employment and income statements, you will have to file an amended return. Learn what is and isn’t subject to sales or use tax and how to register your business with the Department of Revenue. The state’s 5 percent flat tax applies both to earned income — including salaries, wages and commissions — as well as unearned income — including interest, dividends and some capital gains.
