Filing your Massachusetts tax return for the 2019 tax year becomes straightforward when you follow the proper steps. Whether you are an individual taxpayer, sole proprietor, or small business owner, this comprehensive guide walks you through the entire process from start to finish.
This guide helps you choose the correct forms, complete your return, understand filing options, make payments, and track refunds or balances due. Since Massachusetts uses your federal adjusted gross income as the starting point, completing your federal return first streamlines the entire state filing process.
The Massachusetts Department of Revenue processes thousands of tax returns each tax year, and following these proven steps ensures your return gets processed efficiently and you receive any refund promptly.
For the 2019 tax year, specific income thresholds and residency requirements determine whether you must file a tax return for Massachusetts with the revenue department.
The original due date for 2019 Massachusetts tax returns was April 15, 2020. However, due to the impacts of the COVID-19 pandemic, the Massachusetts Department of Revenue extended the filing deadline to July 15, 2020. The Massachusetts Department automatically granted all personal income tax filers a six-month extension to file their returns, provided they paid at least 80% of their total tax liability by the original due date.
Several significant changes affected Massachusetts taxpayers in 2019, impacting how you calculate and pay your state tax obligations.
Choose the appropriate primary form based on your residency status during the 2019 tax year.
Depending on your tax situation and income sources, several schedules and supporting forms may be required.
The Massachusetts Department of Revenue provides all current forms and instructions on their revenue website, ensuring you access the most up-to-date versions for your filing needs.
Before you begin, collect Form W-2 from all employers, any Form 1099s, your completed federal tax return, Form MA-1099-HC if issued by your insurer, records of estimated tax payments made during 2019, and receipts for deductible expenses if you plan to itemize. Having these on hand helps ensure accuracy and prevents delays.
Finish your federal return first. Massachusetts starts with your federal adjusted gross income, so completing the federal return reduces errors and keeps your state return consistent with your federal filing.
On Massachusetts Form 1, enter your name, address, and Social Security number exactly as on your federal return. If married, include both spouses’ information even when filing separately, as the Massachusetts Department of Revenue requires complete identification for all parties.
Check the filing status box to see if it matches your federal status. Massachusetts recognizes Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualified Widow (er) statuses. Aligning statuses helps avoid processing issues.
Transfer your federal adjusted gross income to Line 1 of Form 1. Then enter Massachusetts-specific additions and subtractions. Common additions include certain retirement distributions and interest from non-Massachusetts municipal bonds.
Choose between the standard deduction and itemizing deductions. For 2019, the standard deduction amounts were $3,000 for Single, $6,000 for Married Filing Jointly, $3,000 for Married Filing Separately, and $5,100 for Head of Household. Select the option that yields the lower taxable income.
Apply the 5.05% tax rate to your Massachusetts taxable income for most income types. Remember that short-term capital gains and gains from collectibles are taxed at 12%. Double-check the math before moving on.
Claim available credits, including the earned income tax credit at 30% of your federal EITC for 2019. Enter all tax payments made during 2019. If requesting a refund by direct deposit, provide accurate routing and account numbers to avoid delays.
Electronic filing provides the fastest, most accurate method for submitting your Massachusetts state tax return and receiving any refund due.
Consider paper filing when you prefer manual preparation, lack reliable internet access, or have complex situations requiring manual calculations. However, paper filing takes significantly longer to process and increases the likelihood of processing errors.
For returns with payment, mail to Mass. DOR, PO Box 7003, Boston, MA 02204.
For returns without payment, mail to Mass. DOR, PO Box 7000, Boston, MA 02204.
MassTaxConnect is Massachusetts' official online tax system for making payments, viewing account information, and efficiently managing tax obligations.
Make checks payable to "Commonwealth of Massachusetts" and include your Social Security number, the 2019 tax year, and the form type in the memo line.
The Massachusetts Department provides a "Where's My Refund" online tool available 24/7 for checking refund status and processing progress.
You can access this tool through the Massachusetts Department of Revenue website using your Social Security number, expected refund amount, and tax year (2019). The system updates regularly and provides estimated processing timelines based on your filing method.
Electronic returns typically process within 2-4 weeks for refund issuance, while paper returns require 6-10 weeks due to manual processing requirements.
Log in to MassTaxConnect to view your current balance due, payment history, interest and penalty calculations, and available payment options. If you cannot pay the full balance immediately, please consider setting up a payment plan through the system.
Complete these essential preparation steps before filing your Massachusetts tax return.
Select your filing method and arrange payment processing to complete your Massachusetts state tax return submission.
You should file immediately if you missed the July 15, 2020, deadline for your 2019 Massachusetts return. Penalties and interest started from the original April 15 due date, so every month of delay increases your balance. Filing quickly helps limit additional costs, even if you cannot pay in full. You may also contact the Department of Revenue to discuss payment options.
Many Massachusetts taxpayers qualified for free electronic filing in 2019 through the Free File Alliance program. This program covers both federal and state returns for eligible income levels. The state also offered free fillable forms online for individuals comfortable preparing their returns manually. Always check the Massachusetts Department of Revenue website to confirm eligibility and find approved providers that support free e-filing options.
Several deductions are often overlooked when filing Massachusetts state returns. Common examples include student loan interest, certain educator expenses, and some moving expenses that remain deductible under state rules even though they are no longer allowed federally. Taxpayers also forget to claim gambling losses up to the amount of gambling winnings. Carefully reviewing Massachusetts-specific subtractions can help you save money and reduce your taxable income.
Massachusetts automatically grants taxpayers a six-month extension to file, as long as at least 80% of their expected tax liability is paid by the original April 15 deadline. No separate extension form is required, which makes the process simple. However, it is essential to remember that an extension only gives you more time to file, not more time to pay. Interest and penalties still apply to unpaid balances.
Massachusetts requires that both spouses share the same residency status to file a joint return. If one spouse was a full-year resident and the other was only a part-year resident, you must file separate returns using the correct forms. This ensures accurate residency-based income reporting and prevents incorrect credit or exemption calculations. Always verify residency rules before choosing your filing method.
Upon receiving a notice, please review it thoroughly and respond promptly, as most notices contain deadlines for action. Many issues can be resolved through MassTaxConnect, where you can review account details and upload documents electronically. If you disagree with the notice, you generally have 60 days to appeal or request a review. Ignoring the notice can result in additional penalties or enforced collection actions.
You should keep your 2019 Massachusetts return and supporting documents for at least four years from the date you filed or the return’s due date, whichever is later. If you underreported income by 25% or more, the state may audit beyond that period. There is no statute of limitations in cases involving fraud or unfiled returns. Keeping tax records longer can provide additional protection in case of disputes.
If you need to correct your 2019 return, file an amended return using Form 1 or Form 1-NR/PY, whichever you originally filed. Mark it as “Amended” and explain the changes. Be sure to include all schedules from the original filing, even if they are unchanged. Amended returns must be mailed to the Department of Revenue, and you typically have four years to claim a refund.
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