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Massachusetts Resident Income Tax Return
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Extracted from PDF file 2025-massachusetts-form-1.pdf, last modified November 2025Resident Income Tax Return
Fill out in black ink. For a faster refund, fle your return electronically at mass.gov/dor. You must also complete and enclose Schedule HC. 2025 Massachusetts Department of Revenue Form 1 Massachusetts Resident Income Tax Return TAXPAYER’S FIRST NAME MI LAST NAME TAXPAYER’S SOCIAL SECURITY NUMBER SPOUSE’S FIRST NAME MI LAST NAME SPOUSE’S SOCIAL SECURITY NUMBER MAILING ADDRESS (no. & street; apt./suite/postal box). If you have a foreign address, also complete line below. CITY/TOWN STATE FOREIGN PROVINCE/STATE/COUNTY FOREIGN COUNTRY (OR COUNTRY CODE) FOREIGN POSTAL CODE Fill in if (see instructions): MM D D Y Y Y Y Amended return Other jurisdiction change (enter date of change) Federal amendment Amended return due to IRS BBA Partnership Audit $1 Taxpayer State Election Campaign Fund (this contribution will not change your tax or reduce your refund) $1 Spouse . . . . . . . . . . . . . Total $ Taxpayer Fill in if veteran of U.S. armed services who served in Operation Enduring Freedom, Iraqi Freedom, Noble Eagle or Sinai Peninsula. . . . . . Fill in oval(s) if taxpayer(s) is deceased. Taxpayer (date of death) MM D D Y Y Y Y ZIP Spouse (date of death) Spouse MM D D Y Y Y Y Fill in if under age 18. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Taxpayer Spouse Fill in if name has changed. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Taxpayer Spouse Fill in if noncustodial parent. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fill in if you are a custodial parent who has released claim to exemption for child(ren) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Filing Schedule TDS Fill in if the following applies: a Total federal income (from U.S. Form 1040, line 9) Filing Schedule FCI IF A LOSS, MARK AN X IN BOX 0 0 1 FILING STATUS. Fill in only one fling status (See instructions) b Reporting digital assets (see instructions) Total federal adjusted gross income (from U.S. Form 1040, line 11a) IF A LOSS, MARK AN X IN BOX 0 0 Fill in if not using same fling status on the federal return Single Married fling jointly Married fling separately Fill in if joint fling exemption for spouses with Massachusetts gross income under $8,000 NRA Head of household 2 EXEMPTIONS a. Personal exemptions. Single/Married fling separately ($4,400), Head of household ($6,800), Married fling jointly ($8,800) 2a 0 0 × $1,000 = 2b 0 0 b. Number of dependents (do not include yourself or your spouse). Enclose Schedule DI . . . . . .Total c. Age 65 or over before 2026 You Spouse . . . . . . . . . . . . . . . . . . . . . . . . .Total × $1,700 = 2c 0 0 d. Blindness You Spouse . . . . . . . . . . . . . . . . . . . . . . . . .Total × $2,200 = 2d 0 0 e. Medical/dental (from U.S. Schedule A, line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2e 0 0 f. Adoption. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2f 0 0 g. TOTAL EXEMPTIONS. Add lines 2a through 2f. Enter here and on line 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2g 0 0 SIGN HERE. Under penalties of perjury, I declare that to the best of my knowledge and belief this return and enclosures are true, correct and complete. YOUR SIGNATURE TAXPAYER’S E-MAIL ADDRESS DATE / / SPOUSE’S SIGNATURE DATE / / TAXPAYER’S PHONE Be sure to enclose any forms or schedules (W-2, W-2G, 1099, 62-WH, 3K-1, SK-1, PWH or LOA) that show Massachusetts withholding. 2025 FORM 1, PAGE 2 TAXPAYER’S FIRST NAME MI LAST NAME TAXPAYER’S SOCIAL SECURITY NUMBER INCOME 3 Wages, salaries, tips and other employee compensation (from all Forms W-2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 0 0 4 Taxable pensions and annuities. Attach any Form(s) 1099-R with Massachusetts withholding. See instructions. . . . . . . . .4 0 0 5 Massachusetts bank interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 0 0 6 a. Business/profession income or loss. Enclose Schedule C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6a 0 0 b. Farming income or loss. Enclose U.S. Schedule F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b 0 0 7 If you are reporting rental, royalty, REMIC, partnership, S corporation, or trust income or loss, see instructions . . . 7 0 0 8 a. Unemployment compensation. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8a 0 0 b. Massachusetts state lottery winnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8b 0 0 Other income from Schedule X, line 7. Enclose Schedule X; not less than 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9 0 0 10 TOTAL 5.0% INCOME. Add lines 3 through 9. Be sure to subtract any losses in lines 6 or 7 . . . . . . . . . . . . . . . 10 0 0 11 a. Amount you paid to Social Security, Medicare, Railroad, U.S. or Massachusetts retirement. Not more than $2,000 . . . . . . . . . . . 11a 0 0 b. Amount spouse paid to Social Security, Medicare, Railroad, U.S. or Massachusetts retirement. Not more than $2,000. . . . . . . . . 11b 0 0 9 DEDUCTIONS 12 Reserved for future use. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12 13 Reserved for future use. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Rental deduction. See instructions. a. Enter the total qualifed rent paid in 2025 in the box then divide by 2. . . . . . . . . . . . . . . . . . . 0 0 ÷ 2 = 14 0 0 0 0 0 0 0 0 15 Other deductions from Schedule Y, line 19. Enclose Schedule Y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15 0 0 16 TOTAL DEDUCTIONS. Add lines 11 through 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16 0 0 17 5.0% INCOME AFTER DEDUCTIONS. Subtract line 16 from line 10. Not less than 0 . . . . . . . . . . . . . . . . . . . . . . .17 0 0 18 19 Total exemption amount (from line 2g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18 0 0 5.0% INCOME AFTER EXEMPTIONS. Subtract line 18 from line 17. Not less than 0. If line 17 is less than line 18, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19 0 0 20 INTEREST AND DIVIDEND INCOME (from Schedule B, line 38). Not less than 0. Enclose Schedule B . . . . . . . .20 0 0 21 22 TOTAL TAXABLE 5.0% INCOME. Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21 0 0 TAX ON 5.0% INCOME (from tax table). If line 21 is more than $24,000, multiply by .05. Note: If choosing the optional 5.85% tax rate, fll in oval and see instructions . . . . . . . . . . . . . . . . . . . . . . . . . .22 0 0 23 INCOME FROM SCHEDULE B (see instructions). Not less than 0. Enclose Schedule B. a. 8.5% income 0 0 . . . . . . . . . . . . . × .085 = 23a 0 0 b. 12% income 0 0 . . . . . . . . . . . . . . × .12 = 23b 0 0 TOTAL TAX ON INCOME FROM SCHEDULE B. Add lines 23a and 23b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23 0 0 2025 FORM 1, PAGE 3 TAXPAYER’S FIRST NAME MI LAST NAME TAXPAYER’S SOCIAL SECURITY NUMBER 24 TAX ON LONG-TERM CAPITAL GAINS (from Schedule D, line 22). Not less than 0. Enclose Schedule D. If fling Schedule D-IS, Installment Sales, fll in oval and enclose Schedule D-IS . . . . . . . . . . . . . . . . . . . . . . .24 If excess exemptions were used in calculating lines 20, 23 or 24, fll in oval and see instructions 25 Credit recapture amount. Enclose Schedule CRS. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25 0 0 26 Additional tax on installment sales. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .26 0 0 27 If you qualify for No Tax Status, fll in oval and enter 0 in line 28 (from worksheet) 28 TOTAL TAX a. Income tax. Add lines 22 through 26 . . . . . . . . . . . . . . . . . . . . . . 28a 0 0 b. 4% Surtax (from Schedule 4% Surtax, line 7). See instructions 28b 0 0 0 0 0 0 Total tax. Add lines 28a and 28b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .28 CREDITS 29 Limited Income Credit (from worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .29 0 0 30 Income tax due to another state or jurisdiction (from worksheet). Not less than 0. Enclose Schedule OJC . . . . . . . . .30 0 0 31 Other credits (from Schedule CMS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .31 0 0 32 INCOME TAX AFTER CREDITS. Subtract total of lines 29 through 31 from line 28. Not less than 0 . . . . . . . . . . . .32 0 0 33 Voluntary fund contributions 34 35 a. Endangered Wildlife Conservation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33a 0 0 b. Organ Transplant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33b 0 0 c. Massachusetts Public Health HIV and Hepatitis Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33c 0 0 d. Massachusetts U.S. Olympic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33d 0 0 e. Massachusetts Military Family Relief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33e 0 0 f. Homeless Animal Prevention And Care. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .33f 0 0 Total. Add lines 33a through 33f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .33 0 0 Use tax due on Internet, mail order and other out-of-state purchases (from worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .34 0 0 Health Care penalty. Not less than 0 (from worksheet). Enclose Schedule HC. a. You 0 0 b. Spouse 0 0 Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a + b = 35 0 0 36 AMENDED RETURN ONLY. Overpayment from original return. Not less than 0. See instructions . . . . . . . . . . . . . . .36 0 0 37 INCOME TAX AFTER CREDITS, CONTRIBUTIONS, USE TAX and HC PENALTY. Add lines 32 through 36 . . . . .37 0 0 MASSACHUSETTS WITHHOLDING, PAYMENTS AND REFUNDABLE CREDITS 38 Massachusetts income tax withheld from: a. Form(s) W-2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38a 0 0 b. Form(s) 1099. Enclose Schedule 62-WH. See instructions . . . . . . . . . . . . . . . . . . .38b 0 0 c. Other forms. Enclose Schedule 62-WH. See instructions . . . . . . . . . . . . . . . . . . . . . 38c 0 0 Total. Add lines 38a through 38c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38 0 0 2025 FORM 1, PAGE 4 TAXPAYER’S FIRST NAME MI LAST NAME TAXPAYER’S SOCIAL SECURITY NUMBER 39 2024 overpayment applied to your 2025 estimated tax (from 2024 Form 1, line 52 or Form 1-NR/PY, line 56.) Do not enter 2024 refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .39 0 0 40 2025 Massachusetts estimated tax payments. Do not include line 39 amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .40 0 0 41 Payments made with extension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .41 0 0 42 AMENDED RETURN ONLY. Payments made with original return. Not less than 0. See instructions. . . . . . . . . . . . .42 0 0 43 EARNED INCOME CREDIT. 0 0 (See instructions) 43b × ____ = 43 0 0 a. Number of qualifying children b. Amount from U.S. return Note: You cannot claim the Earned Income Credit if your fling status is married fling separately unless you qualify for an exception (see instructions). Fill in oval if you qualify for this exception. 44 Senior Circuit Breaker Credit. Enclose Schedule CB . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 0 0 45 Reserved for future use. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 0 0 0 0 0 0 46 Child and Family Tax Credit. Enter number of dependents: a. x ______(See instructions) = . . . . . . . . . . . . . . . . . . . . . 46 0 0 47 Other refundable credits (from Schedule CMS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .47 0 0 48 TOTAL REFUNDABLE CREDITS. Add lines 43 through 47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .48 0 0 49 Excess Paid Family Leave withholding. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .49 0 0 50 Nonresident withholding on sales of Massachusetts real estate (from Schedule 62-WH) . . . . . . . . . . . . . . . . . . . . . . . . .50 0 0 51 52 TOTAL. Add lines 38 through 42 and lines 48 through 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .51 0 0 OVERPAYMENT. If line 37 is smaller than line 51, subtract line 37 from line 51. If line 37 is larger than line 51, go to line 55. If line 37 and line 51 are equal, enter 0 in line 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .52 0 0 Amount of overpayment you want APPLIED to your 2026 ESTIMATED TAX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .53 0 0 53 54 55 THIS IS YOUR REFUND. Subtract line 53 from line 52. R E F U Mail to: Massachusetts DOR, PO Box 7000, Boston, MA 02204 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .54 Direct deposit of refund. See instructions. Type of account (select one): Routing number (frst two digits must be 01 to 12 or 21 to 32) Account number N D 0 0 Checking Savings 0 0 TAX DUE. Subtract line 51 from line 37. Pay in full online at mass.gov/masstaxconnect . . . . . . . . . . . . . . . . . . . . . .55 Or pay by mail. Make check payable to Commonwealth of Massachusetts. Write Social Security number(s) in memo section of check and be sure to sign check. Mail to: Massachusetts DOR, PO Box 7003, Boston, MA 02204. Exception. Enclose Form M-2210. These amounts will affect your refund or tax due: 0 0 Interest 0 0 Penalty PRINT PAID PREPARER’S NAME PAID PREPARER’S SSN or PTIN PAID PREPARER’S SIGNATURE PAID PREPARER’S EIN Fill in if self-employed / / DOR may discuss this return with the preparer 0 0 M-2210 amount PAID PREPARER’S PHONE ( ) DATE I do not want my preparer to fle my return electronically BE SURE TO SIGN RETURN ON PAGE 1 AND ENCLOSE SCHEDULE HC (IF APPLICABLE). FOR PRIVACY ACT NOTICE, SEE INSTRUCTIONS.
2025 Massachusetts Form 1 Personal Income Tax Return
More about the Massachusetts Form 1 Individual Income Tax Tax Return TY 2025
Form 1 is the general individual income tax return for Massachusetts state residents. You may file by mail on paper forms or online thorugh efiling.
We last updated the Resident Income Tax Return in February 2026, so this is the latest version of Form 1, fully updated for tax year 2025. You can download or print current or past-year PDFs of Form 1 directly from TaxFormFinder. You can print other Massachusetts tax forms here.
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File Now with TurboTaxRelated Massachusetts Individual Income Tax Forms:
TaxFormFinder has an additional 126 Massachusetts income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Massachusetts Form 1.
| Form Code | Form Name |
|---|---|
| Form 1-ES | Estimated Income Tax Payment Vouchers |
| Form 1-NR/PY | Nonresident or Part-Year Resident Income Tax Return |
| Form 1 Instructions | Individual Income Tax Instructions |
| Form 1-NR Instructions | Form 1-NR/PY Instructions |
| Form ST-12 | Exempt Use Certificate |
| Schedule E-1 | Rental Real Estate and Royalty Income and Loss |
| Schedule 3K-1 | Partner's Distributive Share |
| Form M-1310 | Statement of Claimant to Refund Due a Deceased Taxpayer |
| Form M-2210 | Underpayment of Massachusetts Estimated Income Tax |
| Form 1-ES Instructions | Estimated Income Tax Forms & Instructions |
View all 127 Massachusetts Income Tax Forms
Form Sources:
Massachusetts usually releases forms for the current tax year between January and April. We last updated Massachusetts Form 1 from the Department of Revenue in February 2026.
Form 1 is a Massachusetts Individual Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Massachusetts Form 1
We have a total of fifteen past-year versions of Form 1 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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