MassTaxConnect is an accurate and secure way to interact with DOR. The advantages to using MassTaxConnect are: You have access to your tax information, including your return and payment history at any time. You can make return, bill, plus estimated tax and extension payments if applicable, and confirm that DOR has received …Tax Information for Businesses New to Massachusetts. Sales & Use Tax for Businesses. Withholding Taxes on Wages. Short-term Rentals Room Occupancy Tax. Corporate Excise Tax. Employer Tax Obligations. Types of Businesses. Business Tax Credits. Warning: To safeguard your privacy, do not send confidential taxpayer information (e.g., your Social Security number(s), tax liability amounts or other taxpayer-specific information). You may also be able to file your tax return online through DOR's MassTaxConnect. You qualify for this option if you were a Massachusetts resident for the entire 2023 tax year, previously filed a Massachusetts return, and the forms you file are supported by the program. Commercial Tax Preparation SoftwareAug 16, 2023 · With MassTaxConnect you can: Set up a payment agreement (If you owe $5,000 or less) Request a Certificate of Good Standing and/or Corporate Tax Lien Waiver. Amend a tax return. Request a motor vehicle sales or use tax abatement. Pay sales or use tax on Boats, Recreational Off-Highway Vehicles, and Snowmobiles. A corporation that is subject to the tax jurisdiction of Massachusetts is generally required to file returns with DOR. A general business corporation is typically subject to the tax jurisdiction of Massachusetts when it owns or uses property in the state, has employees in the state or is otherwise doing business in the state.Find information and resources on personal income tax for residents and nonresidents of Massachusetts. Learn how to file, pay, check refund, access forms, and more.Tax Information for Businesses New to Massachusetts. Sales & Use Tax for Businesses. Withholding Taxes on Wages. Short-term Rentals Room Occupancy Tax. Corporate Excise Tax. Employer Tax Obligations. Types of Businesses. Business Tax Credits.Introduction. On September 30, 2021, the Massachusetts Legislature enacted an elective pass-through entity (PTE) excise in response to the $10,000 cap on the federal state and local tax (SALT) deduction added in the 2017 federal Tax Cuts and Jobs Act. Massachusetts joins several other states in enacting an entity-level excise that …DOR manages state taxes and child support, and helps local governments with finances and tanks. Learn about DOR's services, news, policies, and online tools.The combined amount you can contribute to 401 (k), 403 (b) or governmental 457 (b) plans, designated Roth accounts and traditional, pre-tax accounts in any one year is limited to $22,500. If you're age 50 or older, the maximum contribution is $30,000 ($22,500 regular and $7,500 catch-up contributions).Feb 5, 2024 · Full-year Residents. If you're a full-year resident with an annual Massachusetts gross income of more than $8,000, you must file a Massachusetts tax return. Spend a total of more than 183 days of the tax year in Massachusetts, including days spent partially in Massachusetts. Full-year residents use Form 1: Massachusetts Resident Income Tax Return. if you are unable to pay the agreed upon amount of your payment agreement, you must contact DOR to discuss your options. If you do not, collection activity may resume. If you receive a Defaulted Payment Agreement Notice, please call (617) 887-6367 ($5,000 or less) or (617) 887-6400 ($5,001 or greater) to make a payment and request … For business and individual taxpayers: Log in to MassTaxConnect. Select the account type that you are making a payment on. Select the Returns hyperlink to choose the period for the estimated payment. Select the Make a Payment hyperlink in the upper right-hand corner of the period. Select a payment method: What you need. To review your child support payment history online, you'll need your PIN from Child Support Enforcement (CSE). Your PIN can be found on documents that DOR sends to you. If you can't find yours, see " How to get your Personal Identification Number (PIN) for child support services ."Manual Payment. Online using your E-ZPass MA account. Mail a check to the EZDriveMA Customer Service Center, 27 Midstate Drive, Auburn, MA 01501. Note your account number on your check. Cash or Credit/Debit cards are accepted at any of our Customer Service Centers. $1.99 fee applies for each payment transaction.DOR/CSE can only lower the amount you owe to the state. They will not lower past-due child support you owe the other parent. Some of your child support payments go to the state if your child gets public assistance. DOR/CSE can do two things to lower the amount you owe the state. They can: Agree you don’t owe the money or cannot pay the … Child Support Enforcement Massachusetts Department of Revenue. Username: Password: Forgot username? Forgot password? ... If you are a new Case Manager user or DOR ... Child Support Enforcement Massachusetts Department of Revenue. Username: Password: Forgot username? Forgot password? ... If you are a new Case Manager user or DOR ... For 2020: An S corporation is subject to the non-income measure of the corporate excise at a rate of $2.60 per $1,000 of either taxable Massachusetts tangible personal property or taxable net worth. An S corporation is subject to the income measure of the corporate excise at a rate of 8.0% on certain built-in gains that are taxable at the ...Learn how to e-file and pay your Massachusetts personal income tax returns and receive refunds from DOR. Find out the due dates, free e-file options, approved tax …Learn about services available for parents who pay child support. For parents paying child support, we can help you to manage your child support information, review your payment history, modify a court order, and provide other helpful services. You can see and do some of these things by logging into the Case Manager, an interactive online tool ...DOR reported Friday that it collected $4.137 billion in June 2023, about $6 million or 0.1 percent less than in June 2022 and $394 million or 10.5 percent above the …Aug 6, 2021 · Phone. Tax Department (617) 887-6367. Toll-free in Massachusetts (800) 392-6089. 9 a.m.–4 p.m., Monday through Friday. Learn about the different types of notices and bills issued to individuals by the Massachusetts Department of Revenue (DOR). Payment agreement, levy and online bill payment information is also available. Starting on January 1, 2023, Massachusetts taxpayers can now deduct charitable contributions on their state tax return, regardless of whether they itemize deductions on their federal return. Charitable contributions must meet Internal Revenue Code Section 170 requirements to qualify for the deduction. This includes donations …Form 1: Massachusetts Resident Income Tax Return. 2021 Form 1: Massachusetts Resident Income Tax Return (English, PDF 277.08 KB) Updated to fillable PDF as of March 1, 2024. 2021 Form 1 Instructions (English, PDF 1.76 MB) 2021 Schedule HC: Health Care Information (English, PDF 204.76 KB)The Department of Family and Medical Leave oversees the Commonwealth’s Paid Family and Medical Leave (PFML) program. This program provides temporary income replacement to eligible workers who are welcoming a new child into their family, are struck by a serious illness or injury, need to take care of an ill or ailing relative, and for certain …The first checks and direct deposits from $3 billion in excess tax revenue will head back to Massachusetts taxpayers starting Tuesday when the calendar officially changes to November.. A spokesperson for the state Executive Office of Administration and Finance said Friday that the money will head out the door under the voter-approved tax …Call the DOR Contact Center at (617) 887-6367. If you owe more than $5,000. Phone. Call DOR Collections at (617) 887-6400. You may need to submit a financial application package if you owe more than $5,000. For more information, visit: DOR Payment Agreement FAQs How to Request a Payment Plan Video Tutorial.Office of the Comptroller recognizes Sunshine Week, highlights statewide transparency efforts. The Office of the Comptroller of the Commonwealth of Massachusetts is pleased to recognize Sunshine Week, March 10-16, 2024. Sunshine Week is an annual event that emphasizes the importance of open government and offers an opportunity to …Feb 5, 2024 · Under Select Payment Type: Select “I am, or I represent, an individual who would like to make an estimated, extension, return, or bill payment” and choose Next. Enter your SSN or ITIN and Phone Number (in case we need to contact you about this payment) Choose the type of tax payment you want to make and select Next. Requesting legal name and address changes by mail. If you prefer to mail your legal name or address change request, you can send the required information to: Massachusetts Department of Revenue. PO Box 7010. Boston, MA 02204. If you have an address change request, you can mail a signed copy of Form COA: Taxpayer Change of …Call the estate tax information line at (617) 887-MDOR (6367) or, toll-free within Massachusetts, at 1-800-392-6089 for more information. Massachusetts General Laws. An abatement is a reduction of a tax or penalty assessed by the Department of Revenue (DOR). See 830 CMR 62C.37.1.Feb 15, 2024 · A 501c3 nonprofit organization must register with MassTaxConnect to request a sales tax exemption. Only 501(c)(3) nonprofits are eligible for the sales tax exemption.. If your 501(c)(3) nonprofit organization has not previously registered with DOR, you must follow the same steps as a business registering for the first time (see above). Often, a victim of tax identity theft never lived or worked in Massachusetts. If you believe you are a victim of tax identity theft, contact DOR at (617) 887-6350. Please note: To safeguard your privacy, do not send confidential taxpayer information (e.g., your Social Security number (s), tax liability amounts or other taxpayer-specific ...Whether you are a US citizen, visiting the country, or receiving some mails from there, you may have come across two-letter abbreviations like TX, AZ, TN, OH, and so much more. The abbreviations or codes can be confusing, particularly if you do not know the place they represent. According to the US systems and tradition, all the states or ...A .mass.gov website belongs to an official government organization in Massachusetts. Secure websites use HTTPS certificate. A lock icon ( ) or https:// means you’ve safely connected to the official website. Share ... [email protected]: 508-421-2320: Jennifer McAllister: [email protected]:To do this, you may: Fill out the tax withholding section of UI Online. Call the TeleCert line at (617) 626-6338. If you don’t want to have taxes withheld from your weekly benefits, you will be responsible for paying federal and state taxes directly later. Current tax withholding rates. Federal income taxes: 10%. Massachusetts state income taxes:Part-year residents may deduct the figure that results when they multiply their charitable contribution deduction, calculated in the same manner as for full year residents under 830 CMR 62.3.2 (4), by the part-year resident pro-ration formula, which is the number of days of Massachusetts residency divided by 365. (b) Non-resident …Income tax filing season kicks off. With official word coming from the IRS, the income tax filing season opened on 1/23/23 for electronic filing. E-file is the fastest and safest way to file. Join over 92% of MA taxpayers who choose to e-file.You may also be able to file your tax return online through DOR's MassTaxConnect. You qualify for this option if you were a Massachusetts resident for the entire 2023 tax year, previously filed a Massachusetts return, and the forms you file are supported by the program. Commercial Tax Preparation SoftwareLearn about services available for parents who pay child support. For parents paying child support, we can help you to manage your child support information, review your payment history, modify a court order, and provide other helpful services. You can see and do some of these things by logging into the Case Manager, an interactive online tool ...DLS Gateway Application Login and Support. DLS Gateway is the application used by local officials to transact business with the Division of Local Services. LOG IN: DLS Gateway. DLS's Data Analytics and Resources Bureau is responsible for providing training and support for DLS Gateway.DOR has released its 2022 Massachusetts fiduciary and partnership tax forms. The forms are subject to change only by federal or state legislative action. Updated: February 3, 2023. ... Open PDF file, 1.69 MB, 2022 Form M-2210F: Underpayment of Massachusetts Estimated Income Tax for Fiduciaries (English, PDF 1.69 MB)Alimony. Alimony is court-ordered support paid by one spouse to the other for a period of time after a divorce. Alimony is paid by a spouse who has the ability to pay to a spouse in need of support for a period of time. Only people who are divorcing or are divorced can ask for and receive alimony. Child Support Enforcement Division information. We provide services to parents who pay child support and parents and caretakers who receive child support. Child support is a way for parents to share the financial responsibility for their child, even when they do not live together. Either parent or the child’s caretaker can apply for our ... Massachusetts has a progressive state income tax system that ranges from 5% to 9%. That goes for both earned income (wages, salary, commissions) and unearned income (interest and dividends). While the state levies a 5% tax on income up to $1 million, income over $1 million is taxed at 9%. No Massachusetts cities charge their own local income tax.Dec 5, 2022 · Recently passed Massachusetts legislation, “An Act Relative to Immediate COVID-19 Recovery Needs,” St. 2021, c. 102, excludes PPP loan forgiveness from Massachusetts gross income for 2021 for taxpayers subject to the Massachusetts personal income tax. Therefore, personal income taxpayers do not need to report these amounts. BOSTON — Tomorrow the Department of Revenue (DOR) will begin the distribution of $2.941 billion in tax refunds in accordance with Chapter 62F, a Massachusetts law that requires tax revenue collected in excess of an annual cap to be returned to taxpayers.Refunds will be provided in proportion to Massachusetts income …The Tax Year 2023 filing season will open on January 29, 2024 for electronic returns. As we typically do, we’ll do a soft opening to test the system and make sure things are running optimally. We want to remind everyone that e-file is the fastest and safest way to file. Just ask the 93% of MA taxpayers who chose to e-file their returns last year.The combined amount you can contribute to 401 (k), 403 (b) or governmental 457 (b) plans, designated Roth accounts and traditional, pre-tax accounts in any one year is limited to $22,500. If you're age 50 or older, the maximum contribution is $30,000 ($22,500 regular and $7,500 catch-up contributions).Massachusetts Department of Revenue, Boston, Massachusetts. 2,176 likes · 13 talking about this · 80 were here. Overseeing compliance with tax, child support, and municipal …enced in these instructions, visit mass.gov/dor. Filing Due Dates Form 1 is due on or before April 17, 2024. April 15, 2024, when returns and payments would nor - mally be due, is Patriots' Day, a legal holiday in the Commonwealth, and April 16, 2024 is Eman-cipation Day, a legal holiday in Washington, D.C.DOR takes your filing obligations seriously and will impose penalties if you don’t file, even if you have no tax to report. Some exemptions from this requirement include seasonal businesses that are allowed by DOR to seasonally file: Sales; Meals and Room occupancy returns and Out of state direct shippers of wine.Feb 5, 2024 · If you need a new username: Log in to MassTaxConnect. Select the Manage My Profile hyperlink in the top right section of the Home panel. Select the Delete My Profile hyperlink in the Access section to cancel your current username. You can then reregister, creating a new username, to gain access to your tax accounts. BOSTON — Tomorrow the Department of Revenue (DOR) will begin the distribution of $2.941 billion in tax refunds in accordance with Chapter 62F, a Massachusetts law that requires tax revenue collected in excess of an annual cap to be returned to taxpayers.Refunds will be provided in proportion to Massachusetts income …For 2020: An S corporation is subject to the non-income measure of the corporate excise at a rate of $2.60 per $1,000 of either taxable Massachusetts tangible personal property or taxable net worth. An S corporation is subject to the income measure of the corporate excise at a rate of 8.0% on certain built-in gains that are taxable at the ...DOR has released its 2022 Massachusetts fiduciary and partnership tax forms. The forms are subject to change only by federal or state legislative action. Updated: February 3, 2023. ... Open PDF file, 1.69 MB, 2022 Form M-2210F: Underpayment of Massachusetts Estimated Income Tax for Fiduciaries (English, PDF 1.69 MB)MassTaxConnect is DOR's online application for registering, filing and paying taxes. To register as a corporation, you will need: Employer Identification Number (EIN/FEIN) Start date of the corporation. Legal and mailing addresses. Contact information for owners/officers including their.Feb 5, 2024 · To do so, submit a completed Form M-2848 to DOR. The Power of Attorney authorizes: The representative to discuss and receive information regarding the audit and. Binds the taxpayer to the authorized activity declared on the Power of Attorney. To learn more visit Power of Attorney (POA) and Paid Preparers. MassTaxConnect is an accurate and secure way to interact with DOR. The advantages to using MassTaxConnect are: You have access to your tax information, including your return and payment history at any time. You can make return, bill, plus estimated tax and extension payments if applicable, and confirm that DOR has received …May 16, 2022 · Finally, DOR has staff who can explain which forms business corporations should file as well as answer any questions about bills and/or payment requirements. To speak with a DOR representative, please call (617) 887-6367 or toll-free in Massachusetts (800) 392-6089 during normal business hours. The first checks and direct deposits from $3 billion in excess tax revenue will head back to Massachusetts taxpayers starting Tuesday when the calendar officially changes to November.. A spokesperson for the state Executive Office of Administration and Finance said Friday that the money will head out the door under the voter-approved tax …May 16, 2022 · Finally, DOR has staff who can explain which forms business corporations should file as well as answer any questions about bills and/or payment requirements. To speak with a DOR representative, please call (617) 887-6367 or toll-free in Massachusetts (800) 392-6089 during normal business hours. Feb 5, 2024 · Total tax to be collected. The state’s room occupancy excise tax rate is 5.7%. Note that while the statute provides for a 5% rate, an uncodified surtax adds .7% to that rate. In addition to the state excise, Massachusetts cities and towns are permitted to charge a local room occupancy excise tax up to 6% (6.5% for Boston). Law enforcement personnel seeking assistance with a state tax investigation should contact CIB via email [email protected] or call (617) 626-3210. The mission of the Criminal Investigations Bureau (CIB) is to preserve the integrity of the Commonwealth’s tax system by investigating and seeking prosecution of tax-related …If you owe $5,000 or less, you must pay at least $25 per month, and you can take up to 36 months to pay off the total balance. Taxpayers who owe over $5,000 must pay at least $50 per month, and the length of their payment plan varies based on the situation. These rules apply to both business and personal income taxes.Pay by Text is now available. Opt-in to receive text notifications when your child support payment is due. You can reply via text to authorize your payment by credit or debit card.If claiming a spouse, write “4” in line 2. Entering “4” makes a withholding sys-tem adjustment for the $4,400 exemption for a spouse. D. Dependent(s). You may claim an exemption in line 3 for each individual who qualifies as a dependent under the Federal Income Tax Law.DOR doesn’t receive any personal payment method data such as credit card numbers. On your monthly credit card statement, the payment to the DOR will be listed as "Mass. Department of Revenue." DOR accepts credit and debit card payments from any taxpayer or business that has a tax liability and has received a bill.Part 1. Estimated Tax Worksheet. Explanations of your deductions, exemptions and credits appear in the tax form instructions. Note: If first voucher is due on April 15, 2024, June 15, 2024, September 15, 2024, or January 15, 2025, enter 25%, 33%, 50% or 100%, respectively, of line 11 (less any overpayment that you are applying to this installment) …For 2020: An S corporation is subject to the non-income measure of the corporate excise at a rate of $2.60 per $1,000 of either taxable Massachusetts tangible personal property or taxable net worth. An S corporation is subject to the income measure of the corporate excise at a rate of 8.0% on certain built-in gains that are taxable at the ...Feb 5, 2024 · If you need a new username: Log in to MassTaxConnect. Select the Manage My Profile hyperlink in the top right section of the Home panel. Select the Delete My Profile hyperlink in the Access section to cancel your current username. You can then reregister, creating a new username, to gain access to your tax accounts. BOSTON — Tomorrow the Department of Revenue (DOR) will begin the distribution of $2.941 billion in tax refunds in accordance with Chapter 62F, a Massachusetts law that requires tax revenue collected in excess of an annual cap to be returned to taxpayers.Refunds will be provided in proportion to Massachusetts income …Law enforcement personnel seeking assistance with a state tax investigation should contact CIB via email [email protected] or call (617) 626-3210. The mission of the Criminal Investigations Bureau (CIB) is to preserve the integrity of the Commonwealth’s tax system by investigating and seeking prosecution of tax-related …To get a learner's permit, driver’s license, or Mass ID in Massachusetts, you’ll need to identification documents first. Learn what documents you can use below. You’ll also need to decide between a Standard driver’s license/ID or a REAL ID driver’s license/ID. REAL ID is a federal ID that you can use to fly within the United States or enter federal buildings …Dr. Dor earned her medical degree at the University of New England College of Osteopathic Medicine in 2012. After medical school, she returned to Massachusetts, where she completed her pediatric residency at the University of Massachusetts Medical School. Dr. Dor joined Wayland Pediatrics after graduating from residency in 2015.If you are unable to use MassTaxConnect to cancel your registration, contact DOR's Contact Center at: 617-887-6367. Toll-free in Massachusetts at 800-392-6089. Remember: If your business registration has a retroactive close date, that is the date that should be reflected when closing your account. All filings need to be completed up to that ...Call the estate tax information line at (617) 887-MDOR (6367) or, toll-free within Massachusetts, at 1-800-392-6089 for more information. Massachusetts General Laws. An abatement is a reduction of a tax or penalty assessed by the Department of Revenue (DOR). See 830 CMR 62C.37.1.A Limited Liability Company (LLC) is an unincorporated association that provides limited liability to its owners (members). Members can take part in management and control of the LLC without increasing their personal exposure beyond their contribution to the business. Filing a certificate of organization with the Secretary of the Commonwealth and.Do you need to access your child support case online? Log in to the DOR CSE Case Manager, the secure portal for the Massachusetts Department of Revenue Child Support Enforcement Division. You can view your case information, make payments, apply for services, and more.An official website of the Commonwealth of Massachusetts Here's how you know. Official websites use .mass.gov. A .mass.gov ... DOR/CSE P.O. Box 7057 Boston, MA 02204-7057. More locations for Boston Child Support Metro Regional Office . Child Support Enforcement Division Locations ;Call the DOR Contact Center at (617) 887-6367. If you owe more than $5,000. Phone. Call DOR Collections at (617) 887-6400. You may need to submit a financial application package if you owe more than $5,000. For more information, visit: DOR Payment Agreement FAQs How to Request a Payment Plan Video Tutorial.
Aug 16, 2023 · With MassTaxConnect you can: Set up a payment agreement (If you owe $5,000 or less) Request a Certificate of Good Standing and/or Corporate Tax Lien Waiver. Amend a tax return. Request a motor vehicle sales or use tax abatement. Pay sales or use tax on Boats, Recreational Off-Highway Vehicles, and Snowmobiles. . Jimmy b's bar st pete beach
An official website of the Commonwealth of Massachusetts Here's how you know. Official websites use .mass.gov. A .mass.gov ... DOR/CSE P.O. Box 7057 Boston, MA 02204-7057. More locations for Boston Child Support Metro Regional Office . Child Support Enforcement Division Locations ;Unemployment Services for Employers. Unemployment Insurance (UI) provides Massachusetts workers with a valuable benefit―temporary income protection, training, and professional support during periods of unemployment and uncertainty. Employers like you play an important role in providing these benefits to Massachusetts …With a Form M-2848, you can give another individual the power to represent you before DOR and to perform any act you can perform. You are required to indicate the extent to which you authorize disclosure (e.g., certain tax types, and tax years or periods listed on the form) and can name one or more representative to act as your power of …Payment Plan on Massachusetts Back Taxes. The MA DOR offers payment plans for people who are behind. You must pay at least $25 monthly, but if you owe over $5,000, your minimum monthly payment is $50.Taxpayers who owe $5,000 or less can take up to 36 months to pay. If you owe more, there is no time limit.DOR Portal. Contact Us. Personal Income Tax Business/Trustee Tax International Fuel Tax Agreement (IFTA) Corporate Excise Certificate of Good Standing. ... If you choose to disregard this warning, please be aware that the Massachusetts Department of Revenue is not responsible if confidential information you transmitted is intercepted by third ...Part 1. Estimated Tax Worksheet. Explanations of your deductions, exemptions and credits appear in the tax form instructions. Note: If first voucher is due on April 15, 2024, June 15, 2024, September 15, 2024, or January 15, 2025, enter 25%, 33%, 50% or 100%, respectively, of line 11 (less any overpayment that you are applying to this installment) …You may also be able to file your tax return online through DOR's MassTaxConnect. You qualify for this option if you were a Massachusetts resident for the entire 2023 tax year, previously filed a Massachusetts return, and the forms you file are supported by the program. Commercial Tax Preparation SoftwareDOR doesn’t receive any personal payment method data such as credit card numbers. On your monthly credit card statement, the payment to the DOR will be listed as "Mass. Department of Revenue." DOR accepts credit and debit card payments from any taxpayer or business that has a tax liability and has received a bill.The Massachusetts Department of Revenue (DOR) provided information on the requirements and procedures for implementing a semi-annual preliminary property tax …Form 1. Legal residence is not in Massachusetts for entire year but you have MA source income. Form 1-NR/PY. During the taxable year, you either: Move to Massachusetts and become a resident, or. End your Massachusetts resident status and establish a residence outside of MA. For nonresident period, you do not have MA source …Watch videos on tax filing, payments, credits, and more from the official YouTube channel of the Massachusetts Department of Revenue. Learn how to use MassTaxConnect, Paid …MassTaxConnect is an accurate and secure way to interact with DOR. The advantages to using MassTaxConnect are: You have access to your tax information, including your return and payment history at any time. You can make return, bill, plus estimated tax and extension payments if applicable, and confirm that DOR has received … Child Support Enforcement Division information. We provide services to parents who pay child support and parents and caretakers who receive child support. Child support is a way for parents to share the financial responsibility for their child, even when they do not live together. Either parent or the child’s caretaker can apply for our ... The Form W-2 represents taxable and non-taxable earnings you received as an employee of the Commonwealth of Massachusetts during calendar year 2023. This includes employees of higher education, the Massachusetts Bay Transit Authority (MBTA), and the Massachusetts School Building Authority (MSBA). Electronic 2023 Forms W-2 are …Feb 5, 2024 · If you are age 65 or older, you may be eligible to claim a refundable credit on your personal state income tax return. The Senior Circuit Breaker tax credit is based on the actual real estate taxes paid on the Massachusetts residential property you own or rent and occupy as your principal residence. The maximum credit amount for tax year 2023 ... Complete a revised Form 1 or Form 1-NR/PY and. Fill in the Amended return oval on the return. For tax years before 2016, write Amended return on your amended Form 1 or Form 1-NR/PY. Your amended return must include all schedules filed with the original return, even if there are no changes. Mail your amended return for current or prior years ....