Massachusetts Payment Options for Individual Tax Returns
When filing your Massachusetts individual income tax return, you have several payment options available depending on your filing status and whether you are using electronic or paper filing methods. Below are the key payment options and instructions for 2025.
1. Electronic Filing and Payment
Massachusetts encourages taxpayers to use electronic filing for faster processing and convenience. If you are filing electronically, you can pay your tax liability using:
- Direct debit from your bank account
- Credit or debit card (fees may apply)
- Electronic funds transfer (EFT)
For electronic filing, use Form M-8453, the Individual Income Tax Declaration for Electronic Filing, which is specifically designed for this purpose.
2. Mail-In Payment
If you file a paper return, you must mail your payment to the Massachusetts Department of Revenue. The mailing address is:
Massachusetts Department of Revenue
PO Box 7003
Boston, MA 02204-7003
Ensure you use the light blue mailing label provided with your tax booklet if available. If not, include your payment with the return and mail it to the address above.
3. Payment for Nonresidents and Part-Year Residents
Nonresidents and part-year residents must also mail their payments to the same address. If you are filing Form 1-NR/PY, use the same PO Box 7003 address. Always verify the correct PO Box if using tax software to avoid delays.
4. Estimated Tax Payments
Taxpayers who expect to owe more than $1,000 in Massachusetts income tax for the year may need to make estimated tax payments. Use Form 1-ES, Massachusetts Estimated Income Tax, to make these payments throughout the year.
5. Underpayment Penalties
If you underpay your estimated tax, you may be subject to penalties. Use Form M-2210, Underpayment of Massachusetts Estimated Income Tax, to calculate any potential penalties based on your total tax liability and credits.
Source:
Form M-8453: Individual Income Tax Declaration for Electronic Filing
Form 1: Massachusetts Resident Income Tax Return Instructions
Form 1-NR/PY: Nonresident/Part-Year Resident Income Tax Return Instructions
Form 1-ES: Massachusetts Estimated Income Tax
Form M-2210: Underpayment of Massachusetts Estimated Income Tax
Disclaimer: Always verify information with official Federal or State Department of Revenue Forms and Instructions before filing.