Massachusetts State Income Tax Law
The Massachusetts Department of Revenue enforces Massachusetts tax laws, including state income tax laws, which tax different types of income at different rates. All eligible Massachusetts residents must file personal income tax returns by April 15 each year unless they file for an extension.
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Eligibility
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If a Massachusetts resident's income exceeds $8,000, she must file a tax return with the Massachusetts Department of Revenue. Whether the resident is a full-year or part-year resident does not affect her obligation to file a return. Nonresidents who receive income from Massachusetts must file a nonresident tax return if their Massachusetts gross income exceeds either $8,000 or the prorated personal exemption, whichever is less.
Tax Rates
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Massachusetts taxes income such as pensions, wages, business income, rents, dividends and interest income at a flat rate of 5.3 percent. This income is referred to as Part B income. Massachusetts taxes short-term capital gains and long-term gains from the sale of collectibles at 12 percent. This income is referred to as Part A income. For long-term capital gains, the tax rate is 5.3 percent. This income is referred to as Part C income.
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Filing Options
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As of the 2009 tax year, Massachusetts taxpayers can file their tax returns electronically ("E-File") directly with the Massachusetts Department of Revenue. The Massachusetts Department of Revenue still accepts paper returns through the mail as another option.
Extensions
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April 15 is the final deadline to file Massachusetts state income tax return. Massachusetts taxpayers, however, can file for a six-month extension through the Internet using the Department of Revenue's "Web Services for Income" or by filling out and mailing the Department of Revenue's Form M-4868.
Same-Sex Marriage
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Massachusetts is one of the few states that have legalized same-sex marriage. Married Massachusetts same-sex couples can therefore file jointly as married for their state income tax return. Federal tax law does not recognize same-sex marriages, so Massachusetts same-sex married couples cannot file jointly on their federal return. This conflict prohibits same-sex spouses from filing in Massachusetts as head of household because they are married under state law and single under federal law.
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References
Resources
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