Massachusetts Department of Revenue - Tax Forms and Filing Addresses - Free State Tax Forms

Massachusetts Department of Revenue - Tax Forms and Filing Addresses

mass.gov

Massachusetts Department of Revenue
PO Box 7010,
Boston, MA 02204
USA
Phone: +18003926089

Tax Forms and Filing Addresses

The most commonly used Massachusetts tax forms can be found within this area of the Department of Revenue website. You may search for a form by category below or via our alphanumeric Online Forms Index. If you need additional information about forms, please see the Tax Forms Help page or call DOR's main information lines at (617) 887-MDOR (or toll-free in Massachusetts at 1-800-392-6089) for assistance.

All of the forms are in PDF format, and require Adobe Acrobate Reader.
Please visit our Adobe Acrobat Information page to down load a free copy of Adobe Acrobate Reader and for important information regarding printers and printer settings.

Upon request, forms are available in an alternative format. Please send your request to: Massachusetts Department of Revenue, Office of Diversity and Equal Opportunity, PO Box 9557, Boston, MA 02114-9557.

Guide to Personal Income Tax

- Filing Requirements

Massachusetts law determines the filing requirement thresholds for all residents, nonresidents and part-year residents. In many instances there is a filing requirement for an individual even though there may not be a tax liability due to the commonwealth. To determine one's filing requirement, total gross income includes income from all sources, both in and out of Massachusetts.

- No Tax Status and Limited Income Credit

If a taxpayer's Massachusetts Adjusted Gross Income (Massachusetts AGI) does not exceed certain thresholds for the taxable year, he or she qualifies for No Tax Status (NTS) and is not required to pay any Massachusetts income tax. A taxpayer qualifying for NTS must still file a tax return.

- Filing Estimated Tax

* for an individual - if the expected tax due on taxable income not subject to
withholding exceeds $400;
* for a fiduciary, corporate trust or non-profit organization not engaged in
business for profit - if the expected tax due on taxable income exceeds $400.

- Filing Options

* Return Options

Personal income tax taxpayers have a number of options to choose from when filing their Massachusetts income tax returns. The fastest and most accurate method is through one of the Department of Revenue's electronic filing (e-filing) methods. Taxpayers can e-file their return either through DOR's free WebFile program, through a professional tax preparer, or by using a DOR-approved commercial software package.

Taxpayers also may opt to file either a 2-D barcoded paper return or traditonal paper return.

Returns are processed in the following priority:
1. Webfile and E-File
2. 2-D barcoded paper
3. Traditional paper return (without 2-D barcodes)

Business Income Taxes

Most businesses or their owners are required to pay tax on business income, but the type of tax they must pay and the forms they must file depend on how they are organized as a business. You should consider consulting a tax or business advisor on the tax and other implications of organizing your business as a sole proprietorship, partnership, corporation or S corporation.

Registering for State Trustee Taxes (and Certain Excise Taxes)

Trustee taxes are taxes that are collected and remitted by an organization on behalf of the individuals who actually pay the taxes. In essence, the organization collecting and remitting the tax is serving as a trustee or agent. Sales, use, meals, withholding, and room occupancy taxes are trustee taxes.

Overview of Filing Requirements and Options

- Filing Options

* All businesses, regardless of whether they are required to file electronically, can use WebFile for Business to file and/or pay any of the taxes accepted through the application. The business must have a valid Federal Identification number (FID) and register online with the Massachusetts Department of Revenue for the appropriate business taxes.

* Many businesses that are not required to electronically file, and that have not elected to voluntarily participate, are sent preprinted forms. These forms are preprinted with the business name, address and identification number for all of the trustee tax types for which they are registered. Note: If a business' size qualifies it as an annual filer, they will not receive their forms until December of the year for which they are filing.

If you do not plan on using electronic filing, or in the case of tax types not currently eligible for electronic filing, the Department urges you to use your preprinted forms. This will facilitate accurate and timely processing of your returns by the Department. Blank tax returns are available from our Online Forms Index.

- Payment Options

Taxpayers required by the Department's electronic filing mandates to submit payments using electronic means may do so either through ACH (Automated Clearing House) Debit or ACH Credit. You may refer to Electronic Payment Options for additional information, and to Technical Information Release TIR 04-30 for details on the Department's electronic payment requirements. Taxpayers who are not required to submit electronic payments, and do not wish to voluntarily participate in the electronic payment programs, may send paper checks.

If you have any questions, please contact the Customer Service Bureau at (617) 887-6367 or toll-free in Massachusetts at (800) 392-6089.

(c) 2009 Commonwealth of Massachusetts