Massachusetts generally requires married couples to use the same filing status on their Massachusetts return that they used on their federal return. However, there is a limited exception that allows some taxpayers who filed a Married Filing Jointly (MFJ) federal return to file a Married Filing Separately (MFS) Massachusetts return.
Program Entry
Massachusetts Return → Basic Information → Change Filing Status from MFJ to MFS for State purposes only
When Should I Answer Yes?
Answer Yes if:
- You filed your federal return as Married Filing Jointly (MFJ).
- You want to file your Massachusetts return as Married Filing Separately (MFS).
After selecting Yes, you'll choose which spouse's Massachusetts return is being prepared.
Who Typically Uses This Option?
One common situation occurs when one spouse does not have a Massachusetts filing requirement because that spouse's Massachusetts gross income is $8,000 or less, while the other spouse is required to file a Massachusetts return.
The program may ask:
Are you claiming a joint filing exemption for MA gross income under $8,000?
Answer Yes if:
- One spouse's Massachusetts gross income is less than $8,000, and
- The requirements for the Massachusetts exception are met.
How Does This Affect My Return?
When filing separately for Massachusetts purposes:
- The Massachusetts return is prepared only for the selected spouse.
- Dependents may need to be assigned to the spouse whose Massachusetts return is being filed.
- Income, deductions, exemptions, and credits may be calculated differently than on the federal joint return.
- Certain credits and benefits available on a joint Massachusetts return may be reduced or unavailable.
The program will ask you to identify which dependents should be associated with the spouse whose Massachusetts return is being prepared.
Can I E-File the Return?
If you change your Massachusetts filing status from MFJ to MFS for state purposes only, the Massachusetts return cannot be electronically filed and must be printed and mailed.
The program displays a warning before making this filing status change.
Important Massachusetts Rule
For tax years beginning on or after January 1, 2025, Massachusetts generally requires married couples who file a joint federal return to also file a joint Massachusetts return. However, an exception exists when one spouse does not have a Massachusetts filing requirement because their Massachusetts gross income does not exceed $8,000.
Because this exception is limited, be sure to review your situation carefully before changing the filing status.
Important Notes
- This option applies only when the federal return was filed as Married Filing Jointly.
- Changing the Massachusetts filing status does not change your federal filing status.
- A separate Massachusetts return is prepared for the selected spouse.
- Review all dependent, income, deduction, exemption, and credit information carefully when filing separately.
- Massachusetts filing requirements are based on Massachusetts gross income and other rules established by the Massachusetts Department of Revenue.
- Returns filed using this state-only filing status change must generally be mailed rather than e-filed.