Massachusetts Paid Family and Medical Leave (PFML) benefits are generally taxable for Massachusetts income tax purposes. If you received PFML benefits during the tax year, you may need to report those benefits as income on your Massachusetts return.
PFML benefits are different from leave taken under the federal Family and Medical Leave Act (FMLA). FMLA generally provides unpaid, job-protected leave, while PFML provides paid benefits to eligible individuals who take qualifying family or medical leave.
When Are PFML Benefits Taxable?
Massachusetts PFML benefits are generally taxable if you received payments from the Massachusetts Department of Family and Medical Leave.
PFML benefits are commonly reported on:
- Form 1099-G
- Benefits statements issued by the Massachusetts Department of Family and Medical Leave
The taxable amount is generally reported in Box 1 of Form 1099-G.
How Do I Report PFML Benefits on My Massachusetts Return?
PFML benefits are entered in:
Massachusetts Return → Additions to Income → Department of Family and Medical Leave (DFML) Income
Enter the amount reported on Form 1099-G, Box 1.
How Is PFML Different from FMLA?
Family and Medical Leave Act (FMLA)
The federal Family and Medical Leave Act generally provides:
- Unpaid leave
- Job protection during qualifying leave periods
- Continuation of certain employment benefits
Because FMLA leave is generally unpaid, there is typically no income payment to report.
Paid Family and Medical Leave (PFML)
Massachusetts PFML provides:
- Paid family leave benefits
- Paid medical leave benefits
- Wage replacement benefits during qualifying leave periods
Because PFML provides paid benefits, those benefits may be subject to taxation.
Notes
- PFML and FMLA are separate programs.
- Receiving FMLA leave does not automatically mean you received taxable income.
- PFML benefits are generally reported on Form 1099-G issued by the Massachusetts Department of Family and Medical Leave.
- Keep copies of Form 1099-G and any related benefit statements with your tax records.