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Who is Required to File a Massachusetts State Return?

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Question
Who is Required to File a Massachusetts State Return?

Answer

Every individual inhabitant who receives or accrues Massachusetts gross income in excess of $8,000 must make a return of such income. 

Full year residents who receive or accrue Massachusetts gross income in excess of $8,000 during the taxable year are required to file a Massachusetts income tax return. Even if they calculate a zero tax, the requirement to file still exists. Full year residents file Massachusetts Form 1 - Massachusetts Individual Income Tax Return.

Nonresidents are required to file income tax returns with Massachusetts if their Massachusetts gross income (derived from sources within Massachusetts) exceeds either $8,000 or the prorated personal exemption to which they are entitled,whichever is less. Nonresidents file Massachusetts Form 1 NR/PY- Nonresident/Part-Year Resident Individual Income Tax Return.

Part-year residents who receive or accrue Massachusetts gross income in excess of $8,000 during the taxable year are required to file a Massachusetts income tax return. Even if they calculate a zero tax, the requirement to file still exists. Part-year residents file Massachusetts Form 1 NR/PY- Nonresident/Part-Year Resident Individual Income Tax Return.

 


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Article Details
Views: 991 Created on: Jun 15, 2013
Date updated: Dec 20, 2018
Posted in: States, Massachusetts

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