State Tax Returns
Massachusetts State Tax Return
In the US, taxes are paid and filed at both the US federal (national) level, as well as the state level. If you earn income in the US, you will likely have taxes withheld on each paycheck both by the federal government, and by the state in which you earned the income.
The result is that you may need to file two tax returns: a federal tax return, on the form 1040 or 1040-NR, and a state tax return. You may even need to file multiple state tax returns if you earned income in different states throughout the year.
Each state has their own filing requirements and process. For instance, Massachusetts requires that anyone living/working in Massachusetts and earning over $8,000 in Massachusetts annual gross income is required to file an MA state tax return.
You are not required to file a Massachusetts state tax return unless you earned the minimum required filing amount, which is currently $8,000. However, if you do not file, you will not receive a refund of any overpaid state tax, so it is usually still a good idea to file your Massachusetts state tax return even if you earned less than the required minimum.
If you have earned income and/or lived in any other states other than Massachusetts, you must verify the income threshold and filing requirements applicable to that state to determine your filing requirements.
If you did not earn any US-source income in a particular tax year, then you do not have any MA state filing requirement for that year.
If you're a nonresident, your Massachusetts-source income is also excluded for Massachusetts state purposes if the income is excluded from federal tax purposes due to a tax treaty between the US and your home country.
You do, however, need to report and pay taxes on Massachusetts sourced income that is not covered by treaties, or any income earned beyond the threshold covered by the tax treaty with your country, in excess of the $8,000 minimum filing threshold.
Your legal and residency status in Massachusetts affects what tax forms you file (MA-1 or MA-1NR/PY) for your MA state return, and the income on which you are taxed. Your tax residency for MA may not be the same as your tax residency for federal tax purposes. Find out what you should file and how to report your income.
You are generally considered a full-year resident of MA (filing Form MA-1) if:
- Your home is in Massachusetts for the entire tax year, or
- Your home is not in Massachusetts for the entire tax year but you:
- Maintain a permanent place of abode in Massachusetts, and
- Spend a total of more than 183 days of the tax year in Massachusetts, including days spent partially in Massachusetts
You are generally considered a part-year MA resident (filing form MA-1NR/PY) if you:
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- Spend a total of less than 183 days of the tax year in Massachusetts, or
- Do not maintain a “permanent place of abode” in Massachusetts. A “permanent place of abode” generally will not include a university-owned studio apartment available only to a university affiliated student, faculty and staff.
If you use Sprintax to file your federal tax return, the software will determine if you must also file a state tax return and, if so, can prepare it for you for an additional fee. This is typically the easiest way to file your state tax return, as the software will carry over the biographical and income information that you entered to complete your federal tax return to simplify and expedite the state return process, but be aware that our discount code does not cover the cost of a state filing.
If you do not wish to use Sprintax for filing your state tax return, or if you have become a resident for federal tax purposes and are not eligible to use Sprintax for filing your federal return, you may file your state return separately. Some resources to do so include:
- Filing your MA state tax return on your own directly with the Massachusetts Department of Revenue
- Check the gov website for other official options to file your MA state tax return. Note that if you are a nonresident for federal tax filing purposes, we still recommend using Sprintax to file your Federal return to avoid misfiling.
- VITA (Volunteer Income Tax Assistance) offers free tax help to people who generally make $67,000 or less. Visit the MASSCAP websitefor information on nearby sites.
DISCLAIMER: The information provided on this page is general guidance for the benefit of Tufts international students, scholars, and employees. The International Center is not authorized to provide specific tax guidance on individual tax situations.