3M: Income Tax Return for Clubs and Other Organizations not Engaged in Business for Profit (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Form 3M is the 2025 income tax return for clubs and other organizations not engaged in business for profit. It reports income, including interest, dividends and certain capital gains and losses, and calculates tax, payments, and any refund or balance due.
Who files this form
Form 3M is for clubs, labor unions, political committees, taxable fraternal organizations, certain unincorporated homeowners associations, and similar organizations not engaged in business for profit. These organizations have only taxable dividends, interest, capital gains, Massachusetts savings deposit interest, and other miscellaneous income.
Different forms apply in these situations:
- An organization with taxable business or other income should file Form 3, Partnership Return of Income, even if it is not a partnership. Each member must report their share by class of income on their individual return.
- Unincorporated exempt organizations that file U.S. Form 990 or 990-T should not file Massachusetts Form 3M or Form 3. Those filing U.S. Form 990-T with unrelated business taxable income should file Massachusetts Form 990-T-62.
For rules on unincorporated homeowners associations, the text refers to Technical Information Release 10-3.
When it's due
For tax year 2025, Form 3M is due on or before April 15, 2026.
What you'll need
Have the following information and applicable schedules ready:
- The organization's name, federal identification number, mailing address, phone number, date of organization, and principal activity.
- The name and contact information of the person who keeps the organization's books.
- Income sources and amounts, including interest, dividends, and capital gains or losses.
- Massachusetts Schedule B for interest, dividends, and certain capital gains and losses, and Schedule D for long-term capital gains and losses excluding collectibles, as applicable.
- A copy of U.S. Schedule D to attach when completing Massachusetts Schedule D. Attach an additional statement for Massachusetts differences reported on Schedule D, line 9.
- Your 2024 Massachusetts Schedule B and Schedule D if reporting loss carryovers from those schedules.
- Amounts for any 2024 overpayment applied to 2025 estimated tax, 2025 estimated tax payments, and payments made with an extension.
- For an amended return, the overpayment from the original return and payments made with that return.
- Schedule 4% Surtax, if applicable, for the amount reported on Form 3M, line 9b.
How to file
Complete Form 3M and the applicable schedules. An appropriate officer must sign and date the declaration and provide their printed name, title, and phone number. The form also has a section for a paid preparer.
Mail Form 3M and all accompanying schedules, with payment in full, to:
Massachusetts Department of Revenue
PO Box 7018
Boston, MA 02204
Electronic filing requirement: All taxpayers subject to the 4% surtax must file their returns and make all payments electronically.
Common mistakes
- Missing amended-return ovals: Fill in the Amended return oval when amending. If the amendment is due to a federal amendment, fill in both the Amended return and Federal amendment ovals.
- Counting an applied overpayment twice: Do not include the amount on line 12 again in the estimated tax payments on line 13.
- Using amended-return-only lines on an original return: Lines 10 and 15 are for amended returns only.
- Omitting the federal schedule: Massachusetts Schedule D says to attach a copy of U.S. Schedule D.
- Missing the electronic filing rule: Taxpayers subject to the 4% surtax must file and pay electronically.
Questions people ask
What is the 4% surtax threshold for 2025?
The 2025 threshold is $1,083,150. The text states that personal income taxpayers must pay an additional 4% on taxable income above that threshold.
Where do I report interest from Massachusetts banks?
Include it on Form 3M, line 1. Schedule B, line 1 excludes interest from Massachusetts banks.
Can an overpayment be applied to next year's estimated tax?
Yes. Enter the amount to credit to your 2026 estimated tax on line 18. Line 19 calculates your refund by subtracting line 18 from the overpayment on line 17.
What if I have interest and dividends but none of the gains or losses listed on Schedule B, line 5?
If you have no short-term capital gains or losses, long-term gains on collectibles and pre-1996 installment sales, carryover short-term losses, or net long-term capital losses, skip Schedule B, lines 6 through 27. Enter the line 5 amount on Schedule B, line 28 and Form 3M, line 2, and skip Schedule B, lines 29 and 30.