Massachusetts Form 1 (2025)

Your 2025 federal return, carried into Massachusetts as a full-year resident. Every figure is computed in your browser from the return you have already entered, and anything this engine cannot yet figure says so at the line rather than printing a number that would be wrong.

This is a hypothetical Massachusetts return, so the official layout is not offered for it. A page that looked exactly like the printed form would be mistaken for one.

Federal — Form 1040

Total income0

Adjusted gross income0

Taxable income—

Total tax—

Massachusetts — Form 1

State income—

Taxable income—

Total tax—

Refund or amount owednot computed — not your resident state

Federal starting figure

Additions

Subtractions

State income

Deduction

Exemptions

Taxable income

Tax before credits

Surtax

Nonrefundable credits

Total tax

Payments, refund and amount owed

not figured

This engine does not yet figure Massachusetts’s withholding, estimated payments or settlement. Form 1 has those lines; they are missing from this page, not from the form.

Worksheets and schedules behind these figures

Part a

Part b

Part c

Social security exempt

Surtax base

Massachusetts Department of Revenue · Form 1 (2025)NOT AN OFFICIAL MASSACHUSETTS FORM 1HYPOTHETICAL RETURN — FILER DOES NOT LIVE IN MASSACHUSETTS

What this Massachusetts return is missing

No Tax Status and the Limited Income Credittoo high
M.G.L. c. 62, §5(a) · up to the whole Massachusetts tax for a low-income filer
Social Security (FICA) and Medicare deductiontoo high
M.G.L. c. 62, §3(B)(a)(9) · up to $2,000 per person of FICA and Medicare paid, at 5% — up to $100 each
Rent deductiontoo high
M.G.L. c. 62, §3(B)(a)(9) · 50% of Massachusetts rent paid, capped at $4,000 of deduction — up to $200
Short-term capital gains at 8.5% and collectibles at 12%direction unknown
M.G.L. c. 62, §4(c) · the 3.5-point difference on any short-term gain, and 7 points on collectibles
Schedule Y deductions and the Massachusetts creditstoo high
M.G.L. c. 62, §3(B), §6 · the student-loan interest, commuter, senior circuit-breaker and other reliefs
Credit for taxes paid to another jurisdictiontoo high
M.G.L. c. 62, §6(a) · out of scope by NG7 — this engine computes no multi-state allocation

What this Massachusetts return is not telling you

blankma1.part_a could not be figured.
blankma1.part_b could not be figured.
blankma1.part_c could not be figured.
blankma1.social_security_exempt could not be figured.
blankma1.base_start could not be figured.
blankma1.additions could not be figured.
blankma1.subtractions could not be figured.
blankma1.state_agi could not be figured.
n/aMassachusetts grants no standard deduction; it gives exemptions instead.
blankma1.exemptions could not be figured.
blankma1.taxable_income could not be figured.
blankma1.surtax_base could not be figured.
blankma1.tax_before_credits could not be figured.
blankma1.surtax could not be figured.
blankma1.nonrefundable_credits could not be figured.
blankma1.total_tax could not be figured.