Schedule X: Other Income (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Schedule X reports other 5.0% income, including taxable alimony, taxable IRA/Keogh and Roth IRA conversion distributions, certain gambling winnings, fees, PFML taxable distributions, and an excess business loss adjustment. It is enclosed with Form 1 or Form 1-NR/PY,
Who files this form
Schedule X reports these types of other income with Massachusetts Form 1 or Form 1-NR/PY:
- Taxable alimony received, for full-year and part-year residents only.
- Taxable IRA/Keogh and Roth IRA conversion distributions.
- Gambling winnings from sources other than the Massachusetts state lottery.
- Fees and other 5.0% income.
- PFML taxable distributions.
- An excess business loss adjustment.
What you'll need
The form identifies these documents for completing or submitting Schedule X:
- Your U.S. return for taxable alimony received on line 1, if applicable.
- The worksheet for taxable IRA/Keogh and Roth IRA conversion distributions on line 2, if applicable.
- Form 1 or Form 1-NR/PY, with which you must enclose Schedule X.
Also enter your name and Social Security number at the top of the schedule.
How to file
Enclose the 2025 Schedule X with Form 1 or Form 1-NR/PY.
Add lines 1 through 6 and enter the total on line 7. The total cannot be less than zero. Also enter it on Form 1, line 9, or Form 1-NR/PY, line 11.
The supplied form does not provide a mailing address or e-filing directions.
Common mistakes
- Do not report Massachusetts state lottery winnings on Schedule X. Report them on Form 1, line 8b, or Form 1-NR/PY, line 10b.
- Do not enter amounts below zero on lines 3, 4, or 7.
- Line 1, taxable alimony received, is for full-year and part-year residents only.
- Note that certain gambling losses are deductible under Massachusetts law. The form directs you to Schedule Y, line 17.
Questions people ask
Where do I report gambling winnings that are not from the Massachusetts state lottery?
Report them on Schedule X, line 3. The amount cannot be less than zero.
Where do I report taxable IRA/Keogh and Roth IRA conversion distributions?
Enter the amount from the worksheet on Schedule X, line 2.
Where do I report PFML taxable distributions?
Report them on Schedule X, line 5. The form says to see the instructions for details.
Where does the Schedule X total go on my return?
Enter the line 7 total on Form 1, line 9, or Form 1-NR/PY, line 11.