BASIC INFORMATION
WHO (must file):
Residents
Must file if gross income is greater than
$8,000.
Nonresidents
Single: Must file if source income exceeds
$3,300.
Head of Household: Must file if source
income exceeds $5,100.
Married Filing Jointly: Must file if source
income exceeds $6,600.
WHAT (forms do you file)
Residents
Form 1 Massachusetts Individual Income Tax
Returns
Nonresidents
Form 1
– NR/PY
Massachusetts Individual Income Tax Returns
WHEN (are the tax returns due)
Original due date: April 15th
WHERE (do you mail the tax returns)
If you are expecting a refund, send to:
Massachusetts Department of Revenue
P.O. Box 7000
Boston, MA 02204-7000
If you are sending a payment, send to:
Massachusetts Department of Revenue
P.O. Box 7003
Boston, MA 02204-7003
