1: Massachusetts Resident Income Tax Return (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Form 1 is the 2025 Massachusetts Resident Income Tax Return. It reports income, exemptions, deductions, credits, withholding and payments to calculate your tax due or refund.
What you'll need
Have these forms available when completing your return:
- U.S. Form 1040: Form 1 asks for total federal income from line 9 and federal adjusted gross income from line 11a.
- Forms W-2: Use all Forms W-2 to report wages, salaries, tips and other employee compensation.
- Massachusetts withholding documents: Enclose any Forms W-2, W-2G, 1099, 62-WH, 3K-1, SK-1, PWH or LOA that show Massachusetts withholding. Attach any Form 1099-R with Massachusetts withholding.
- Schedule HC: The notice at the top of Form 1 says you must complete and enclose it.
Additional schedules depend on what you report. Examples include Schedule DI for dependents, Schedule C for business income or loss, U.S. Schedule F for farming income or loss, Schedule X for other income, Schedule Y for other deductions and Schedule CB for the Senior Circuit Breaker Credit. Lines 38b and 38c also require Schedule 62-WH for withholding from Forms 1099 or other forms.
How to file
- Electronically: The form directs you to mass.gov/dor to file electronically for a faster refund.
- On paper: Fill out the return in black ink. Sign and date page 1, and include the required forms and schedules.
- Refund returns: Mail to Massachusetts DOR, PO Box 7000, Boston, MA 02204.
- Tax due: Pay in full online at mass.gov/masstaxconnect, or pay by mail. For mail payment, make your check payable to Commonwealth of Massachusetts, write your Social Security number(s) in the memo section and sign the check. Mail to Massachusetts DOR, PO Box 7003, Boston, MA 02204.
Common mistakes
- Selecting more than one filing status. The form says to select only one.
- Counting yourself or your spouse as a dependent on line 2b. The form specifically says not to do this.
- Forgetting to sign page 1 or include required schedules and Massachusetts withholding documents.
- Failing to subtract losses on lines 6 or 7 when calculating line 10.
- Entering your 2024 refund on line 39. That line is for a 2024 overpayment applied to 2025 estimated tax.
- Including the line 39 amount again on line 40. The form says not to include it.
- Claiming the Earned Income Credit while married filing separately without qualifying for an exception. The form says this credit is not allowed unless an exception applies.
Questions people ask
Can I receive my refund by direct deposit?
Yes. The form provides a direct deposit option. Select checking or savings and enter your routing and account numbers.
Can I apply my overpayment to next year's estimated tax?
Yes. Line 53 lets you apply some or all of your overpayment to your 2026 estimated tax.
Will a State Election Campaign Fund contribution reduce my refund?
No. The form says this contribution will not change your tax or reduce your refund. It provides a $1 option for the taxpayer and a $1 option for the spouse.
Where do I sign the return?
Sign and date page 1. The signature area also includes spaces for your spouse's signature and date.