Who is Required to File a Massachusetts State Return?
Who is Required to File a Massachusetts State Return?
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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