Massachusetts Personal Income Tax Laws
Created by FindLaw's team of legal writers and editors | Last reviewed June 20, 2016
Individuals pay federal income taxes to the Internal Revenue Service every April 15th. Most U.S. states also levy personal income taxes on state residents. The few states that do not have an income tax makes up for the lack of revenue in other ways, often with higher sales taxes and property taxes.
Massachusetts' personal income tax laws are relatively straightforward: income is generally taxed at a 5.85 percent rate. As in many other states, partnerships are not subject to personal income tax. But, a "corporate trust" engaged in business in Massachusetts is taxed.
The following chart contains the most pertinent details of Massachusetts' personal income tax laws. See FindLaw's Tax Law section for and the links below for additional resources and articles.
Massachusetts person income tax laws can be found in Chapter 62 of the Massachusetts General laws
Who is Required to File
The following people and entities must file personal income taxes in Massachusetts:
Partnerships and S corporations do not pay personal income tax
Income is taxed at the following rates:
Federal Income Tax Deductible
No. Certain states allow a deduction on state personal income tax returns for the amount of federal income tax a taxpayer paid. Massachusetts does not permit his deduction.
If a taxpayer itemized federal deductions, however, he or she may be able to deduct the amount of state income taxes paid.
Federal Income Used as Basis
Yes. Personal income in Massachusetts is based on a taxpayer’s federal gross income as reported on federal income taxes. Federal gross adjusted income (AGI) is the total income a taxpayer reports less any eligible deductions or adjustments. Total income depends on the circumstances but includes income such as wages or earnings, spousal support, and interest on bank accounts.
Trying to understand your tax obligations can be confusing and overwhelming. You may consider contacting a tax professional, such as a Massachusetts tax law attorney, if you need assistance completing your income tax returns.
Research the Law:
- Official State Codes - Links to the official online statutes (laws) in all 50 states and DC.
Related Resources for Personal Income Tax Laws:
You Don’t Have To Solve This on Your Own – Get a Lawyer’s Help
Meeting with a lawyer can help you understand your options and how to best protect your rights. Visit our attorney directory to find a lawyer near you who can help.
Next Steps: Search for a Local Attorney
Contact a qualified attorney.