2: Fiduciary Income Tax Return (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Form 2 is the 2025 Fiduciary Income Tax Return for estates and trusts. It reports income, capital gains, deductions, credits and tax payments to calculate tax and any overpayment.
What you'll need
Have the estate or trust's name, employer identification number, creation date, and the fiduciary's name, title, and mailing address ready.
Depending on the entries you report, the form calls for:
- Rental, royalty, and REMIC income or loss: Enclose Form 2, Schedule E.
- Other Part B income: Enclose a statement.
- Income distribution deductions: Enclose Schedules IDD and 2K-1.
- Part A interest, dividends, and capital gains: Enclose Form 2, Schedule B.
- Part C long-term capital gains: Enclose Form 2, Schedule D. If filing Schedule D-IS for installment sales, enclose it and fill in the oval.
- Credit for income taxes due to other jurisdictions: Enclose Schedule OJC.
The form also uses amounts from Schedule CRS for credit recapture, Schedule CMS for other and refundable credits, and Schedule 4% Surtax for the surtax. Line 50 uses Massachusetts withholding amounts from Form(s) W-2 and Schedule 62-WH.
How to file
Complete the return and applicable enclosures. The fiduciary must sign and date the declaration that the return and enclosures are true, correct, and complete to the best of their knowledge and belief.
Mail the return to:
Massachusetts Department of Revenue
PO Box 7018
Boston, MA 02204
If you have tax due on line 61, the form says to pay in full online at mass.gov/masstaxconnect. This is a payment instruction; the supplied form does not give e-filing directions.
Common mistakes
- Counting a prior-year overpayment twice: Line 52 says not to include the amount already entered on line 51.
- Using amended-return-only lines on an original return: Lines 48 and 54 are marked for amended returns only.
- Entering negative amounts where prohibited: Follow each line's “Not less than 0” reminder.
- Missing the collectibles step: If reporting long-term gains on collectibles, fill in the oval and complete the worksheet in the instructions.
- Missing the installment-sales attachment: If filing Schedule D-IS, fill in the oval and enclose that schedule.
- Overlooking the election warning: The annual voluntary election to pay tax at the entity level under MGL ch 63D is irrevocable.
Questions people ask
What tax-period dates should I enter for 2025?
Calendar-year filers enter 01-01-2025 and 12-31-2025. Fiscal-year filers enter their appropriate beginning and ending dates.
Can an overpayment be credited to next year?
Yes. Enter the amount to credit to next year on line 59. Subtract that amount from the overpayment on line 58 to calculate the refund on line 60.
How do I report an income distribution deduction?
The form takes these deductions from Schedule IDD on lines 10, 17, 26, and 34. It directs you to enclose Schedules IDD and 2K-1.
Can I authorize DOR to discuss the return with my paid preparer?
Yes. The signature area includes a “Yes” option for permission for DOR to discuss the return with the preparer.