Massachusetts taxes are collected by the Massachusetts Department of Revenue.
MIT is only able to provide basic guidance in the area of state taxes because state income tax rules can be complex and vary by state and individual circumstances. Each state has its own tax residency rules, filing requirements, and tax rates. Individuals should refer to state websites in which they live or work to determine their personal filing obligations.
MA State Taxes
Your Massachusetts filing obligations will depend on your state residency, the source and amount of income you received during the tax year, and/or whether you can claim a refund. If you received no funding from U.S. sources during the tax year, you may not need to file a Massachusetts state tax form.
MA Tax Residency
If you are a nonresident for federal tax purposes, it does not necessarily mean you will be considered a nonresident for state tax purposes. Nonresidents for Massachusetts tax purposes are only required to report income earned from within the state.
Please refer to the MA state tax website for residency rules to determine if you are a resident, nonresident, or part-year resident, and whether you must file a Massachusetts income tax return.
Forms to File
Massachusetts individual income tax forms and instructions can be found on the Massachusetts Department of Revenue website. The Massachusetts tax forms for part-year resident and nonresident individuals is Form 1-NR/PY. Please refer to the MA state guides for part-year and nonresident individuals for more information.
When to File
The Massachusetts individual income tax filing deadlines generally follow the federal deadline of April 15. If April 15 falls on a weekend or holiday (including Patriot’s Day for MA residents), the Massachusetts deadline will fall on the next business day.
Extension of Time to File
The Massachusetts Department of Revenue allows an automatic 6-month extension to file individual income tax returns. However, at least 80 percent of the total amount of tax due must be paid by the original due date of the return. As long as the payment requirement is met, an individual is granted the Massachusetts extension without taking any action.
Where to File
The MA Form 1-NR/PY should be mailed to the address listed in the Form instructions for part-year and nonresident individuals. Please be aware that the address may change depending on whether or not you are enclosing a tax payment. If you owe tax, follow the form instructions to review payment options.
Check on the Status of Your Refund
Please refer to the MA state website for information on how to check the status of a tax refund.
Other State Compliance
Taxpayers may also be required to pay tax in the state where they live or work. If you believe you may have a tax filing obligation in another state, please refer to the state’s department of revenue or taxation website to determine your personal tax filing requirements.
The content in this website is provided for informational purposes only. MIT does not offer legal, accounting, or tax advice and services. This information should not be used as a substitute for consultation with a professional accounting, tax, or legal advisor. MIT recommends that students consult a tax advisor for individual tax advice.