Form 1 at a glance
What it is: Form 1 is the 2025 Massachusetts Resident Income Tax Return of the Massachusetts Department of Revenue.
Who signs: Be sure to sign return on page 1 and enclose Schedule HC (if applicable).
A filled-in Form 1 example: a single filer reports wages
How to fill out Form 1, box by box
Names, Social Security numbers and mailing address
Enter the TAXPAYER'S and SPOUSE'S FIRST NAME, MI, LAST NAME and SOCIAL SECURITY NUMBER.
Enter the MAILING ADDRESS (no. & street; apt./suite/postal box), CITY/TOWN, STATE and ZIP. If you have a foreign address, also complete FOREIGN PROVINCE/STATE/COUNTY, FOREIGN COUNTRY (OR COUNTRY CODE) and FOREIGN POSTAL CODE.
Line 1, filing status
1 FILING STATUS. Fill in only one filing status (See instructions). Fill in if not using same filing status on the federal return.
Fill in only one: Single, Married jointly, Married separately or Head of household.
Fill in if joint exemption for spouses with Massachusetts gross income under $8,000 (checked November 8, 2026).
Line 2, exemptions
Line 2a, Personal exemptions: Single/Married separately ($4,400), Head of household ($6,800), Married jointly ($8,800) (checked November 8, 2026).
Line 2b: Number of dependents (do not include yourself or your spouse). Enclose Schedule DI. Total × $1,000 = 2b (checked November 8, 2026).
Line 2c: Age 65 or over before 2026, You and Spouse. Total × $ 1,700 = 2c (checked November 8, 2026).
Line 2d: Blindness, You and Spouse. Total × $2,200 = 2d (checked November 8, 2026).
Line 2e: Medical/dental (from U.S. Schedule A, line 4).
Line 2f: Adoption. See instructions.
Line 2g: TOTAL EXEMPTIONS. Add lines 2a through 2f. Enter here and on line 18.
Lines 3 to 10, income
Line 3: Wages, salaries, tips and other employee compensation (from all Forms W-2).
Line 4: Taxable pensions and annuities. Attach any Form(s) 1099-R with Massachusetts withholding. See instructions.
Line 5: Massachusetts bank interest.
Line 6a: Business/profession income or loss. Enclose Schedule C.
Line 7: If you are reporting rental, royalty, REMIC, partnership, S corporation, or trust income or loss, see instructions.
Line 8a: Unemployment compensation. See instructions.
Line 8b: Massachusetts state lottery winnings.
Line 10: TOTAL 5.0% INCOME. Add lines 3 through 9. Be sure to subtract any losses in lines 6 or 7.
Lines 11 to 17, deductions
Line 11a: Amount you paid to Social Security, Medicare, Railroad, U.S. or Massachusetts retirement. Not more than $2,000 (checked November 8, 2026).
Line 11b: Amount spouse paid to Social Security, Medicare, Railroad, U.S. or Massachusetts retirement.
Line 14, Rental deduction. See instructions. Enter the total qualified rent paid in 2025 in the box then divide by 2.
Line 16: TOTAL DEDUCTIONS. Add lines 11 through 15.
Line 17: 5.0% INCOME AFTER DEDUCTIONS. Subtract line 16 from line 10. Not less than 0.
Lines 18 to 22, exemptions and tax on 5.0% income
Line 18: Total exemption amount (from line 2g).
Line 19: 5.0% INCOME AFTER EXEMPTIONS. Subtract line 18 from line 17. Not less than 0. If line 17 is less than line 18, see instructions.
Line 21: TOTAL TAXABLE 5.0% INCOME. Add lines 19 and 20.
Line 22: TAX ON 5.0% INCOME (from tax table). If line 21 is more than $24,000, multiply by .05 (checked November 8, 2026).
Lines 28 to 37, total tax
Line 28a: TOTAL TAX, Income tax. Add lines 22 through 26.
Line 32: INCOME TAX AFTER CREDITS. Subtract total of lines 29 through 31 from line 28. Not less than 0.
Line 37: Income tax after credits, contributions, use tax and HC penalty. Add lines 32 through 36.
Lines 40 and 51, payments
Line 40: 2025 Massachusetts estimated tax payments. Do not include line 39 amount.
Line 51: TOTAL. Add lines 38 through 42 and lines 48 through 50.
Lines 52 to 55, refund or tax due
Line 52: OVERPAYMENT. If line 37 is smaller than line 51, subtract line 37 from line 51. If line 37 is larger than line 51, go to line 55. If line 37 and line 51 are equal, enter 0 in line 54.
Line 53: Amount of overpayment you want APPLIED to your 2026 ESTIMATED TAX.
Line 54: THIS IS YOUR REFUND. Subtract line 53 from line 52. Mail to: Massachusetts DOR, PO Box 7000, Boston, MA 02204.
Direct deposit of refund. See instructions. Type of account (select one): Checking or Savings. Routing number (first two digits must be 01 to 12, or 21 to 32). Account number.
Line 55: TAX DUE. Subtract line 51 from line 37. Pay in full online at mass.gov/masstaxconnect.
Or pay by mail. Make check payable to Commonwealth of Massachusetts. Write Social Security number(s) in memo section of check and be sure to sign check. Mail to: Massachusetts DOR, PO Box 7003, Boston, MA 02204.
These amounts will affect your refund or tax due: Fill in if M-2210 exception. Enclose Form M-2210.
Signing the return
Under penalties of perjury, I declare that to the best of my knowledge and belief this return and enclosures are true, correct and complete.
Sign YOUR SIGNATURE and SPOUSE'S SIGNATURE, each with its DATE.
Enter the TAXPAYER'S E-MAIL ADDRESS and TAXPAYER'S PHONE.
More rules for Form 1
You must also complete and enclose Schedule HC.
Fill out in black ink.
Be sure to enclose any forms or schedules (W-2, W-2G, 1099, 62-WH, 3K-1, SK-1, PWH or LOA) that show Massachusetts withholding.
If your situation is different
Paid preparer's name, SSN or PTIN, phone, signature and EIN
Enter the paid preparer's name, paid preparer's SSN or PTIN, paid preparer's phone, date, paid preparer's signature and paid preparer's EIN.
Fill in if self-employed. Fill in if DOR may discuss this return with the preparer.
Sources
[1] 2025 Form 1, Massachusetts Resident Income Tax Return, Massachusetts Department of Revenue (the Official source link on this page).