What Are the Massachusetts State Filing Requirements?

Whether you're required to file a Massachusetts tax return depends on your residency status and gross income.

Massachusetts Residents

You must file a Massachusetts income tax return if:

• You were a Massachusetts resident for the full year, and
• Your gross income exceeded $8,000, regardless of where the income was earned.

Massachusetts residents generally report all income, whether it was earned inside or outside of Massachusetts.

Part-Year Residents

You must file a Massachusetts return if:

• You were a part-year resident, and
• Your gross income exceeded $8,000 during the tax year.

Part-year residents generally report:

• All income received while a Massachusetts resident, and
• Certain Massachusetts-source income received while a nonresident.

Part-year residents file Form 1-NR/PY.

Nonresidents

You must file a Massachusetts nonresident return if:

• You had Massachusetts-source income, and
• Your Massachusetts gross income exceeded $8,000 or your prorated personal exemption amount, whichever is less.

Examples of Massachusetts-source income include:

• Wages earned while working in Massachusetts
• Income from a Massachusetts business
• Rental income from Massachusetts property
• Certain gambling winnings from Massachusetts sources

If your Massachusetts gross income is $8,000 or less, you generally do not have to file a Massachusetts return.

Massachusetts Filing Status Rules

Massachusetts generally uses the same filing statuses as the federal return, with one exception:

• If you file federally as Qualifying Surviving Spouse (Qualifying Widow(er)), Massachusetts generally treats you as Head of Household.

Available Massachusetts filing statuses include:

• Single
• Married Filing Jointly
• Married Filing Separately
• Head of Household

Married Taxpayers Filing Jointly

Beginning with tax years starting on or after January 1, 2025, Massachusetts generally requires taxpayers who file a joint federal return to also file a joint Massachusetts return.

However, an exception may apply if:

• One spouse does not have a Massachusetts filing requirement because their Massachusetts gross income does not exceed $8,000.

In that situation, the couple may be permitted to file separate Massachusetts returns.

Special Rules for Married Taxpayers

If one spouse is a Massachusetts resident and the other spouse is not, special filing rules may apply.

When a joint federal return has been filed:

• Massachusetts may allow separate state filing in limited situations.
• Each spouse's residency status should be reviewed carefully to determine the correct Massachusetts filing requirement.

How to File Separate Massachusetts Returns

If separate Massachusetts returns are needed:

1. File the federal return.
2. Wait for the federal return to be accepted.
3. Change the filing status for the first spouse and file that Massachusetts return.
4. If the second spouse is required to file a Massachusetts return, the second spouse will need to create a separate account and file that return separately.

Important Notes

• Massachusetts does not recognize common law marriages.
• Same-sex married couples may file as Married Filing Jointly or Married Filing Separately, just like other married couples.
• Your Massachusetts filing status affects available exemptions, deductions, credits, and tax calculations.
• Massachusetts uses filing status primarily to determine allowable exemptions and credits rather than tax rates.
• If you're unsure whether you need to file, review your residency status first, then compare your gross income to the applicable filing threshold.