Massachusetts generally requires married taxpayers to use the same filing status on their Massachusetts return as they used on their federal return. However, Massachusetts allows certain taxpayers who filed a Married Filing Jointly (MFJ) federal return to file a Married Filing Separately (MFS) Massachusetts return.
This option should only be used in specific situations where separate Massachusetts filing is allowed or beneficial.
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; and
- You want to file your Massachusetts return as Married Filing Separately.
After selecting Yes, 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 their Massachusetts gross income does not exceed $8,000, while the other spouse must file a Massachusetts return.
In this situation, Massachusetts may allow the spouse with the filing requirement to file a separate Massachusetts return.
The program will 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 exemption are met.
How Does This Affect My Return?
When filing separately for Massachusetts purposes:
- The Massachusetts return is prepared for only the selected spouse.
- Dependents may need to be assigned to the spouse whose Massachusetts return is being filed.
- Massachusetts deductions, exemptions, credits, and income may be calculated differently than on the federal joint return.
The program will ask you to select which dependents should be associated with the spouse whose Massachusetts return is being prepared.
Can I E-File the Return?
No.
If you change the 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 this warning before the filing status change is made.
Notes
- This option only applies when the federal return was filed as Married Filing Jointly.
- Changing the Massachusetts filing status does not change the federal return.
- A separate Massachusetts return is prepared for the selected spouse.
- Review all income, deductions, credits, and dependent information carefully when filing separately.
- Massachusetts filing requirements are based on Massachusetts gross income and other filing requirements established by the Massachusetts Department of Revenue.