Massachusetts Paid Family and Medical Leave (PFML) benefits are generally taxable for Massachusetts income tax purposes. If you received PFML benefits from the Massachusetts Department of Family and Medical Leave (DFML), you typically must report those payments as income on your Massachusetts return.
What Is the Difference Between PFML and FMLA?
Although the names sound similar, PFML and FMLA are different programs.
Family and Medical Leave Act (FMLA)
The federal Family and Medical Leave Act generally provides:
- Unpaid leave
- Job protection during qualifying leave
- Continuation of certain employment benefits
Because FMLA leave is generally unpaid, there is usually no income to report for tax purposes.
Paid Family and Medical Leave (PFML)
Massachusetts PFML provides:
- Paid family leave benefits
- Paid medical leave benefits
- Wage replacement benefits during qualifying leave
Because PFML provides payments to eligible individuals, those benefits are generally taxable income.
How Are PFML Benefits Reported?
PFML benefits are commonly reported on:
- Form 1099-G
- Benefit statements issued by the Massachusetts Department of Family and Medical Leave
The amount you received is generally shown in Box 1 of Form 1099-G.
How Do I Report PFML Benefits on My Massachusetts Return?
Within the software, enter PFML benefits under:
Massachusetts Return → Additions to Income → Enter all income received from the Department of Family and Medical Leave. The amount should be in box 1 of the 1099-G issued to you by the Commonwealth Of Massachusetts, MA Department of Family and Medical Leave.
Enter the amount reported on Form 1099-G, Box 1.
Important Notes
- PFML and FMLA are separate programs.
- FMLA leave is generally unpaid and does not automatically create taxable income.
- PFML benefits received from Massachusetts DFML are generally taxable for Massachusetts purposes.
- Keep your Form 1099-G and any related DFML benefit statements with your tax records.
- If Massachusetts tax was withheld from your PFML benefits, be sure to enter that withholding on your Massachusetts return.