Schedule OJC: Income Tax Due to Other Jurisdictions (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Schedule OJC reports income tax due to other jurisdictions. It lists each jurisdiction, the amount of income on which you paid taxes, and the total tax due before credits, W-2 withholding and payments.
Who files this form
To file Schedule OJC for tax year 2025, you must have filed a return and paid taxes in the other state or jurisdiction.
What you'll need
Have the information requested on Schedule OJC ready:
- Name(s) as shown on Massachusetts Form 1, 1-NR/PY or 2.
- Social Security number(s) and Federal Identification number, as requested on the form.
- The two-letter state or other jurisdiction postal code.
- The amount of income on which you paid taxes.
- The total tax due before credits, W-2 withholding and payments.
Common mistakes
Do not file Schedule OJC unless you have both filed a return and paid taxes in the other state or jurisdiction. The form specifically requires both.
Questions people ask
Can I file Schedule OJC if I have not filed a return in the other jurisdiction?
No. You must have filed a return and paid taxes in the other state or jurisdiction.
Which name should I enter?
Enter the name(s) as shown on Massachusetts Form 1, 1-NR/PY or 2.
What income and tax amounts does Schedule OJC ask for?
It asks for the amount of income on which you paid taxes and the total tax due before credits, W-2 withholding and payments.