3: Partnership Return of Income (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Form 3 is the Partnership Return of Income for 2025. It reports partnership income or losses, Massachusetts adjustments, withholding, and composite return payments. The return must be filed electronically; paper returns are not accepted.
What you'll need
Have these forms and details ready, as applicable:
- U.S. Form 1065, including Schedules K and D. Form 3 uses income, expense and capital gain amounts from these documents.
- Massachusetts Schedule 3K-1 for each partner. Attach one for every person who was a partner at any time during the tax year.
- U.S. Forms 8825 and 4797, if reporting the rental real estate adjustments or business property gains and losses referenced on Form 3.
- Schedule CMS for other credits and Schedule CRS for credit recapture.
- The partnership’s federal identification number, business details, total assets, accounting method and employee counts.
- The designated tax matters partner’s name and identifying number.
- Business location, property, payroll and sales information if completing the Income Apportionment Schedule.
How to file
File electronically. Massachusetts will not accept paper versions of this return.
For questions about electronic filing, call 617-887-6367. The form directs filers to the DOR e-filing and payment requirements page for more information.
Attach one Schedule 3K-1 for each person who was a partner at any time during the tax year. The return includes a declaration to be signed and dated by a general partner.
Common mistakes
- Sending a paper return. The form warns that paper returns will not be accepted.
- Leaving out a partner’s Schedule 3K-1. The form says to attach one for each person who was a partner at any time during the tax year.
- Using the wrong tax-period dates. For tax year 2025, calendar-year filers must enter 01-01-2025 and 12-31-2025. Fiscal-year filers must enter their appropriate dates.
- Overlooking the election warning. The annual voluntary election to pay tax at the entity level under MGL chapter 63D is irrevocable.
Questions people ask
Can I mail Form 3 instead of filing electronically?
No. The form requires electronic filing and states that paper returns will not be accepted.
Do I need a Schedule 3K-1 for someone who was a partner for only part of the year?
Yes. Attach a Schedule 3K-1 for each person who was a partner at any time during the tax year.
Who signs the return?
The form calls for a general partner’s signature and date. It also has signature and identification fields for a paid preparer.
When should I complete the Income Apportionment Schedule?
Complete it only if all three conditions apply: the partnership has one or more corporate or nonresident individual partners; it earned income from business activities in another state; and those activities give that state jurisdiction to levy an income tax or franchise tax.
Can the partnership revoke its annual election to pay tax at the entity level?
The form states that the annual voluntary election under MGL chapter 63D is irrevocable.