Last Updated:
Article #: 20023
Supported Forms
The following Massachusetts forms are supported in Drake Tax. Forms denoted with 
can be e-signed.
Note Dates shown below are estimates based on the most up-to-date information currently available to Drake Software.
We are committed to meeting or exceeding the delivery dates listed; however, there may be additional factors that could impact the final date. The chart will be updated as new information becomes available.
Chart key:
✔ Form is available for e-file / paper file.
✖ Form is not supported for e-file / paper file.
▲ Form is in development; an estimated availability date is not currently available.
MM/DD Estimated availability date. Note that the date may differ for e-file vs. paper-file, and in some cases, e-filing may be approved before paper-filing or vice versa.
See Drake Tax – Do Not Mail Watermarks, Banners, EF Message 0001, Note 129 for more information about the notes, EF Messages, or watermarks that are generated during the approval process.
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2025
1040
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 1 | Resident Income Tax Return | ✔ | ✔ |
| 1-ES | Estimated Tax Payment Voucher | ✔ | ✔ |
| 1-NR/PY | Nonresident/Part-Year Resident | ✔ | ✔ |
| 2G | Grantor’s/Owner’s Share of a Grantor-Type Trust | ✔ | ✔ |
| EFO | Personal Income Tax Declaration of Paper-Filing | ✖ | ✔ |
| M-1310 | Statement of Person Claiming Refund Due a Deceased Taxpayer | ✖ | ✔ |
| M-2210 | Underpayment of Massachusetts Estimated Income Tax | ✔ | ✔ |
| M-2848 | Power of Attorney and Declaration of Representative | ✖ |
✔ |
| M-4868 | Application for Automatic Extension to File |
✔ |
✔ |
| M-8453 | Individual Income Tax Declaration for Electronic Filing | ✖ | ✔ |
| M-9325 | Electronic Filing Information Handout | ✖ | ✔ |
| MA COA | Taxpayer Change of Address | ✖ | ✔ |
| MAEF-PV | e-File ACH Payment Information | ✔ | ✖ |
| PTE-EX | Withholding Exemption Certificate for Members of a Pass-Through Entity |
✔ |
✔ |
| PV | Massachusetts Income Tax Payment Voucher | ✔ | ✔ |
| PWH-WA | Performer or Performing Entity Withholding Allocation Form | ✔ | ✔ |
| R/NR | Part-Year/Non-Resident Combined Worksheet | ✔ | ✔ |
| Schedule 4% Surtax | Schedule 4% Surtax | ✔ | ✔ |
| Schedule 62-WH | Personal Income Tax Withholding | ✔ | ✔ |
| Schedule B | Interest and Dividends | ✔ | ✔ |
| Schedule C | Profit or Loss from Business | ✔ | ✔ |
| Schedule CB | Circuit Breaker Credit | ✔ | ✔ |
| Schedule CMS | Credit Manager Schedule |
✔ |
✔ |
| Schedule CRS | Credit Recapture Schedule |
✔ |
✔ |
| Schedule D | Long-Term Capital Gains and Losses Excluding Collectibles | ✔ | ✔ |
| Schedule D-IS | Installment Sale | ✔ | ✔ |
| Schedule DI | Schedule DI | ✔ | ✔ |
| Schedule E | Reconciliation Total Supplemental Income and (Loss) | ✔ | ✔ |
| Schedule E-1 | Income or Loss from Real Estate and Royalties | ✔ | ✔ |
| Schedule E-2 | Income or Loss from Partnerships and S Corporations | ✔ | ✔ |
| Schedule E-3 | Income for Loss from Estates and Trusts | ✔ | ✔ |
| Schedule EC | Solar or Wind Energy Credit | ✔ | ✔ |
| Schedule EDIP | Refundable Economic Development Incentive Program Credit |
✔ |
✔ |
| Schedule EOAC | Economic Opportunity Area Credit |
✔ |
✔ |
| Schedule FAF | Farming and Fisheries Credit |
✔ |
✔ |
| Schedule FCI | Foreign Corporation Income of U.S. Shareholder |
✔ |
✔ |
| Schedule FE | Report with Respect to Foreign Entities |
✔ |
✔ |
| Schedule HC | Health Care Information | ✔ | ✔ |
| Schedule INC | Form W-2 and 1099 Information | ✔ | ✔ |
| Schedule LP | Credit for Removing or Covering Lead Paint on Residential Premises | ✔ | ✔ |
| Schedule NTS-L-NRPY | No Tax Status and Limited Income Credit | ✔ | ✔ |
| Schedule OJC | Income Tax Paid or Other Jurisdictions | ✔ | ✔ |
| Schedule RLSC | Refundable Life Science Credit Life Science Company |
✔ |
✔ |
| Schedule SC | Septic Credit for Repairing or Replacing a Failed Cesspool or Septic System | ✔ | ✔ |
| Schedule TDS | Taxpayer Disclosure Statement |
✔ |
✔ |
| Schedule X | Other Income |
✔ |
✔ |
| Schedule Y | Other Deductions | ✔ | ✔ |
1041
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 2 | Massachusetts Fiduciary Income Tax Return | ✔ | ✔ |
| 2-ES | Estimated Tax Payment Voucher | ✔ | ✔ |
| 2G | Grantor’s/Owner’s Share of a Grantor-Type Trust | ✔ | ✔ |
| 2-PV | Massachusetts Fiduciary Income Tax Payment Voucher | ✔ | ✔ |
| M-2210F | Underpayment of Massachusetts Estimated Income Tax | ✔ | ✔ |
| M-2848 | Power of Attorney and Declaration of Representative | ✖ |
✔ |
| M-8453ELT | 63D Entity Level Tax Declaration for Electronic Filing | ✖ | ✔ |
| M-8453F | Fiduciary Tax Declaration for Electronic Filing | ✖ | ✔ |
| M-8736 | Fiduciary Extension Payment Worksheet and Voucher | ✔ | ✔ |
| MA COA | Taxpayer Change of Address | ✖ | ✔ |
| MA63D-ELT | Entity-Level Tax | ✔ | ✖ |
| PTE-EX | Withholding Exemption Certificate for Members of a Pass-Through Entity |
✔ |
✔ |
| Schedule 2K-1 | Beneficiary’s Massachusetts Information | ✔ | ✔ |
| Schedule 4% Surtax | Schedule 4% Surtax | ✔ | ✔ |
| Schedule B | Interest, Dividends and Certain Capital Gains and Losses | ✔ | ✔ |
| Schedule B/R | Beneficiary/Remaindermen | ✔ | ✔ |
| Schedule CMS | Credit Manager Schedule |
✔ |
✔ |
| Schedule D | Capital Gains and Losses | ✔ | ✔ |
| Schedule E | Reconciliation Total Supplemental Income and (Loss) | ✔ | ✔ |
| Schedule E | Rental Income or Loss | ✔ | ✔ |
| Schedule FAF | Farming and Fisheries Credit |
✔ |
✔ |
| Schedule H | Expenses and Fiduciary Compensation | ✔ | ✔ |
| Schedule IDD | Income Distribution Deduction | ✔ | ✔ |
| Schedule LP | Credit for Removing or Covering Lead Paint on Residential Premises | ✔ | ✔ |
| Schedule OJC | Income Tax Paid or Other Jurisdictions | ✔ | ✔ |
| Schedule TDS | Taxpayer Disclosure Statement |
✔ |
✔ |
1065
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 3 | Massachusetts Partnership Return of Income | ✔ | ✖ |
| CRFS | Composite Return Filing Statement | ✔ | ✖ |
| M-2210 | Underpayment of Massachusetts Estimated Income Tax | ✔ | ✔ |
| M-2848 | Power of Attorney and Declaration of Representative | ✖ |
✔ |
| M-4868 | Application for Automatic Extension to File |
✔ |
✔ |
| M-8453 CR | Nonresident Composite Return Tax Declaration for Electronic Filing | ✖ | ✔ |
| M-8453ELT | 63D Entity Level Tax Declaration for Electronic Filing | ✖ | ✔ |
| M-8453P | Partnership Tax Declaration for Electronic Filing | ✖ | ✔ |
| MA COA | Taxpayer Change of Address | ✖ | ✔ |
| MA63D-ELT | Entity-Level Tax | ✔ | ✖ |
| MA NRCR | Nonresident Composite Return | ✔ | ✖ |
| PTE-EX | Withholding Exemption Certificate for Members of a Pass-Through Entity |
✔ |
✔ |
| Schedule 3K-1 | Partner’s Massachusetts Information | ✔ | ✖ |
| Schedule CMS | Credit Manager Schedule |
✔ |
✔ |
| Schedule CRS | Credit Recapture Schedule |
✔ |
✔ |
| Schedule EDIP | Refundable Economic Development Incentive Program Credit |
✔ |
✔ |
| Schedule EOAC | Economic Opportunity Area Credit |
✔ |
✔ |
| Schedule FAF | Farming and Fisheries Credit |
✔ |
✔ |
| Schedule FCI | Foreign Corporation Income of U.S. Shareholder |
✔ |
✔ |
| Schedule LP | Credit for Removing or Covering Lead Paint on Residential Premises | ✔ | ✔ |
| Schedule RLSC | Refundable Life Science Credit Life Science Company |
✔ |
✔ |
| Schedule TDS | Taxpayer Disclosure Statement |
✔ |
✔ |
| Schedule X | Other Income |
✔ |
✔ |
1120
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 355 | Business or Manufacturing Corporation Excise Return | ✔ | ✔ |
| 355-7004 | Corporate Extension Payment Worksheet and Voucher | ✔ | ✖ |
| 355-A | Schedule 355 and 355S Schedule A Balance Sheet | ✔ | ✔ |
| 355-CAR | MA Corporation Annual Report | ✖ | ✔ |
| 355-ES | Corporate Estimated Tax Payment Voucher | ✔ | ✖ |
| 355-PAR | MA Professional Annual Report | ✖ | ✔ |
| 355-PV | Payment Voucher | ✔ | ✖ |
| M-2220 | Underpayment of Massachusetts Estimated Tax by Corporations | ✔ | ✖ |
| M-2848 | Power of Attorney and Declaration of Representative | ✖ |
✔ |
| M-8453C | Corporate Tax Declaration for Electronic Filing | ✖ | ✔ |
| MA AA-1 | Application for Section 42 Method of Apportionment | ✔ | ✔ |
| PTE-EX | Withholding Exemption Certificate for Members of a Pass-Through Entity |
✔ |
✔ |
| Schedule ABI | Exceptions to the Add Back of Interest Expenses | ✔ | ✔ |
| Schedule ABIE | Exceptions to the Add Back of Intangible Expenses | ✔ | ✔ |
| Schedule B | Tangible or Intangible Property Corp. Classification | ✔ | ✔ |
| Schedule C | Tangible Property Corporation | ✔ | ✔ |
| Schedule CMS | Credit Manager Schedule |
✔ |
✔ |
| Schedule CRS | Credit Recapture Schedule |
✔ |
✔ |
| Schedule D | Intangible Property Corporation | ✔ | ✔ |
| Schedule DRE | Disclosure of Disregarded Entity | ✔ | ✔ |
| Schedule E | Taxable Income | ✔ | ✔ |
| Schedule E-1 | Dividends Deduction | ✔ | ✔ |
| Schedule EDIP | Refundable Economic Development Incentive Program Credit |
✔ |
✔ |
| Schedule EOAC | Economic Opportunity Area Credit |
✔ |
✔ |
| Schedule F | Income Apportionment | ✔ | ✔ |
| Schedule FCI | Foreign Corporation Income of U.S. Shareholder |
✔ |
✔ |
| Schedule FE | Report with Respect to Foreign Entities |
✔ |
✔ |
| Schedule H | Investment Tax Credit and Carryovers | ✔ | ✔ |
| Schedule M-1 | Federal Reconciliation | ✔ | ✖ |
| Schedule NOL | Net Operating Loss | ✔ | ✔ |
| Schedule RC | Research Credit | ✔ | ✔ |
| Schedule RLSC | Refundable Life Science Credit Life Science Company |
✔ |
✔ |
| Schedule TDS | Taxpayer Disclosure Statement |
✔ |
✔ |
| Schedule TTP | Tax Treaty Positions | ✔ | ✖ |
| Schedule VP | Vanpool Credit | ✔ | ✖ |
1120-S
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 355-7004 | Corporate Extension Payment Worksheet and Voucher | ✔ | ✖ |
| 355-A | Schedule 355 and 355S Schedule A Balance Sheet | ✔ | ✔ |
| 355-CAR | MA Corporation Annual Report | ✖ | ✔ |
| 355-ES | Corporate Estimated Tax Payment Voucher | ✔ | ✖ |
| 355-PAR | MA Professional Annual Report | ✖ | ✔ |
| 355-S | S Corporation Distributive Income | ✔ | ✖ |
| 355S | S Corporation Excise Return | ✔ | ✖ |
| 355S-PV | Massachusetts Corporate Tax Payment Voucher | ✔ | ✖ |
| CRFS | Composite Return Filing Statement | ✔ | ✖ |
| M-2210 | Underpayment of Massachusetts Estimated Income Tax | ✔ | ✔ |
| M-2220 | Underpayment of Massachusetts Estimated Tax by Corporations | ✔ | ✖ |
| M-2848 | Power of Attorney and Declaration of Representative | ✖ |
✔ |
| M-4868 | Application for Automatic Extension to File |
✔ |
✔ |
| M-8453 CR | Nonresident Composite Return Tax Declaration for Electronic Filing | ✖ | ✔ |
| M-8453C | Corporate Tax Declaration for Electronic Filing | ✖ | ✔ |
| M-8453ELT | 63D Entity Level Tax Declaration for Electronic Filing | ✖ | ✔ |
| MA AA-1 | Application for Section 42 Method of Apportionment | ✔ | ✔ |
| MA63D-ELT | Entity-Level Tax | ✔ | ✖ |
| MA NRCR | Nonresident Composite Return | ✔ | ✖ |
| PTE-EX | Withholding Exemption Certificate for Members of a Pass-Through Entity |
✔ |
✔ |
| Schedule 63-WH | Corporate Excise Withholding | ✔ | ✖ |
| Schedule ABI | Exceptions to the Add Back of Interest Expenses | ✔ | ✔ |
| Schedule ABIE | Exceptions to the Add Back of Intangible Expenses | ✔ | ✔ |
| Schedule B | Tangible or Intangible Property Corp. Classification | ✔ | ✔ |
| Schedule C | Tangible Property Corporation | ✔ | ✔ |
| Schedule CMS | Credit Manager Schedule |
✔ |
✔ |
| Schedule CRS | Credit Recapture Schedule |
✔ |
✔ |
| Schedule D | Intangible Property Corporation | ✔ | ✔ |
| Schedule DRE | Disclosure of Disregarded Entity | ✔ | ✔ |
| Schedule E | Taxable Income | ✔ | ✔ |
| Schedule E-1 | Dividends Deduction | ✔ | ✔ |
| Schedule EDIP | Refundable Economic Development Incentive Program Credit |
✔ |
✔ |
| Schedule EOAC | Economic Opportunity Area Credit |
✔ |
✔ |
| Schedule F | Income Apportionment | ✔ | ✔ |
| Schedule FCI | Foreign Corporation Income of U.S. Shareholder |
✔ |
✔ |
| Schedule FE | Report with Respect to Foreign Entities |
✔ |
✔ |
| Schedule H | Investment Tax Credit and Carryovers | ✔ | ✔ |
| Schedule M-1 | Federal Reconciliation | ✔ | ✖ |
| Schedule NOL | Net Operating Loss | ✔ | ✔ |
| Schedule RC | Research Credit | ✔ | ✔ |
| Schedule RLSC | Refundable Life Science Credit Life Science Company |
✔ |
✔ |
| Schedule SK-1 | Shareholder’s Massachusetts Information | ✔ | ✖ |
| Schedule TDS | Taxpayer Disclosure Statement |
✔ |
✔ |
| Schedule TTP | Tax Treaty Positions | ✔ | ✖ |
| Schedule VP | Vanpool Credit | ✔ | ✖ |
| Schedule X | Other Income |
✔ |
✔ |
706
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| M-706 | Massachusetts Estate Tax Return | ✖ | ✔ |
| M-2848 | Power of Attorney and Declaration of Representative | ✖ |
✔ |
| M-4422 | Application for Certificate Releasing Massachusetts Estate Tax Lien | ✖ | ✔ |
| M-NRA | Massachusetts Nonresident Decedent Affidavit | ✖ | ✔ |
New Schedules
-
62-WH, Personal Income Tax Withholding
-
63-WH, Corporate Excise Withholding
2024
1040
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 1 | Resident Income Tax Return | ✔ | ✔ |
| 1-ES | Estimated Tax Payment Voucher | ✔ | ✔ |
| 1-NR/PY | Nonresident/Part-Year Resident | ✔ | ✔ |
| 2G | Grantor’s/Owner’s Share of a Grantor-Type Trust | ✔ | ✔ |
| EFO | Personal Income Tax Declaration of Paper-Filing | ✖ | ✔ |
| M-1310 | Statement of Person Claiming Refund Due a Deceased Taxpayer | ✖ | ✔ |
| M-2210 | Underpayment of Massachusetts Estimated Income Tax | ✔ | ✔ |
| M-2848 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| M-4868 | Application for Automatic Extension to File | ✔ | ✔ |
| M-8453 | Individual Income Tax Declaration for Electronic Filing | ✖ | ✔ |
| M-9325 | Electronic Filing Information Handout | ✖ | ✔ |
| MA COA | Taxpayer Change of Address | ✖ | ✔ |
| MAEF-PV | e-File ACH Payment Information | ✔ | ✖ |
| PTE-EX | Withholding Exemption Certificate for Members of a Pass-Through Entity | ✔ | ✔ |
| PV | Massachusetts Income Tax Payment Voucher | ✔ | ✔ |
| PWH-WA | Performer or Performing Entity Withholding Allocation Form | ✔ | ✔ |
| R/NR | Part-Year/Non-Resident Combined Worksheet | ✔ | ✔ |
| Schedule 4% Surtax | Schedule 4% Surtax | ✔ | ✔ |
| Schedule B | Interest and Dividends | ✔ | ✔ |
| Schedule C | Profit or Loss from Business | ✔ | ✔ |
| Schedule CB | Circuit Breaker Credit | ✔ | ✔ |
| Schedule CMS | Credit Manager Schedule | ✔ | ✔ |
| Schedule CRS | Credit Recapture Schedule | ✔ | ✔ |
| Schedule D | Long-Term Capital Gains and Losses Excluding Collectibles | ✔ | ✔ |
| Schedule D-IS | Installment Sale | ✔ | ✔ |
| Schedule DI | Schedule DI | ✔ | ✔ |
| Schedule E | Reconciliation Total Supplemental Income and (Loss) | ✔ | ✔ |
| Schedule E-1 | Income or Loss from Real Estate and Royalties | ✔ | ✔ |
| Schedule E-2 | Income or Loss from Partnerships and S Corporations | ✔ | ✔ |
| Schedule E-3 | Income for Loss from Estates and Trusts | ✔ | ✔ |
| Schedule EC | Solar or Wind Energy Credit | ✔ | ✔ |
| Schedule EDIP | Refundable Economic Development Incentive Program Credit | ✔ | ✔ |
| Schedule EOAC | Economic Opportunity Area Credit | ✔ | ✔ |
| Schedule FAF | Farming and Fisheries Credit | ✔ | ✔ |
| Schedule FCI | Foreign Corporation Income of U.S. Shareholder | ✔ | ✔ |
| Schedule FE | Report with Respect to Foreign Entities | ✔ | ✔ |
| Schedule HC | Health Care Information | ✔ | ✔ |
| Schedule INC | Form W-2 and 1099 Information | ✔ | ✔ |
| Schedule LP | Credit for Removing or Covering Lead Paint on Residential Premises | ✔ | ✔ |
| Schedule NTS-L-NRPY | No Tax Status and Limited Income Credit | ✔ | ✔ |
| Schedule OJC | Income Tax Paid or Other Jurisdictions | ✔ | ✔ |
| Schedule RLSC | Refundable Life Science Credit Life Science Company | ✔ | ✔ |
| Schedule SC | Septic Credit for Repairing or Replacing a Failed Cesspool or Septic System | ✔ | ✔ |
| Schedule TDS | Taxpayer Disclosure Statement | ✔ | ✔ |
| Schedule X | Other Income | ✔ | ✔ |
| Schedule Y | Other Deductions | ✔ | ✔ |
1041
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 2 | Massachusetts Fiduciary Income Tax Return | ✔ | ✔ |
| 2-ES | Estimated Tax Payment Voucher | ✔ | ✔ |
| 2G | Grantor’s/Owner’s Share of a Grantor-Type Trust | ✔ | ✔ |
| 2-PV | Massachusetts Fiduciary Income Tax Payment Voucher | ✔ | ✔ |
| M-2210F | Underpayment of Massachusetts Estimated Income Tax | ✔ | ✔ |
| M-2848 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| M-8453ELT | 63D Entity Level Tax Declaration for Electronic Filing | ✖ | ✔ |
| M-8453F | Fiduciary Tax Declaration for Electronic Filing | ✖ | ✔ |
| M-8736 | Fiduciary Extension Payment Worksheet and Voucher | ✔ | ✔ |
| MA COA | Taxpayer Change of Address | ✖ | ✔ |
| MA63D-ELT | Entity-Level Tax | ✔ | ✖ |
| PTE-EX | Withholding Exemption Certificate for Members of a Pass-Through Entity | ✔ | ✔ |
| Schedule 2K-1 | Beneficiary’s Massachusetts Information | ✔ | ✔ |
| Schedule 4% Surtax | Schedule 4% Surtax | ✔ | ✔ |
| Schedule B | Interest, Dividends and Certain Capital Gains and Losses | ✔ | ✔ |
| Schedule B/R | Beneficiary/Remaindermen | ✔ | ✔ |
| Schedule CMS | Credit Manager Schedule | ✔ | ✔ |
| Schedule CRS | Credit Recapture Schedule | ✔ | ✔ |
| Schedule D | Capital Gains and Losses | ✔ | ✔ |
| Schedule E | Reconciliation Total Supplemental Income and (Loss) | ✔ | ✔ |
| Schedule E | Rental Income or Loss | ✔ | ✔ |
| Schedule EOAC | Economic Opportunity Area Credit | ✔ | ✔ |
| Schedule FAF | Farming and Fisheries Credit | ✔ | ✔ |
| Schedule FCI | Foreign Corporation Income of U.S. Shareholder | ✔ | ✔ |
| Schedule H | Expenses and Fiduciary Compensation | ✔ | ✔ |
| Schedule IDD | Income Distribution Deduction | ✔ | ✔ |
| Schedule LP | Credit for Removing or Covering Lead Paint on Residential Premises | ✔ | ✔ |
| Schedule OJC | Income Tax Paid or Other Jurisdictions | ✔ | ✔ |
| Schedule RLSC | Refundable Life Science Credit Life Science Company | ✔ | ✔ |
| Schedule TDS | Taxpayer Disclosure Statement | ✔ | ✔ |
1065
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 3 | Massachusetts Partnership Return of Income | ✔ | ✖ |
| CRFS | Composite Return Filing Statement | ✔ | ✖ |
| M-2210 | Underpayment of Massachusetts Estimated Income Tax | ✔ | ✔ |
| M-2848 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| M-4868 | Application for Automatic Extension to File | ✔ | ✔ |
| M-8453 CR | Nonresident Composite Return Tax Declaration for Electronic Filing | ✖ | ✔ |
| M-8453ELT | 63D Entity Level Tax Declaration for Electronic Filing | ✖ | ✔ |
| M-8453P | Partnership Tax Declaration for Electronic Filing | ✖ | ✔ |
| MA COA | Taxpayer Change of Address | ✖ | ✔ |
| MA63D-ELT | Entity-Level Tax | ✔ | ✖ |
| MA NRCR | Nonresident Composite Return | ✔ | ✖ |
| PTE-EX | Withholding Exemption Certificate for Members of a Pass-Through Entity | ✔ | ✔ |
| Schedule 3K-1 | Partner’s Massachusetts Information | ✔ | ✖ |
| Schedule CMS | Credit Manager Schedule | ✔ | ✔ |
| Schedule CRS | Credit Recapture Schedule | ✔ | ✔ |
| Schedule EDIP | Refundable Economic Development Incentive Program Credit | ✔ | ✔ |
| Schedule EOAC | Economic Opportunity Area Credit | ✔ | ✔ |
| Schedule FAF | Farming and Fisheries Credit | ✔ | ✔ |
| Schedule FCI | Foreign Corporation Income of U.S. Shareholder | ✔ | ✔ |
| Schedule LP | Credit for Removing or Covering Lead Paint on Residential Premises | ✔ | ✔ |
| Schedule RLSC | Refundable Life Science Credit Life Science Company | ✔ | ✔ |
| Schedule TDS | Taxpayer Disclosure Statement | ✔ | ✔ |
| Schedule X | Other Income | ✔ | ✔ |
1120
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 355 | Business or Manufacturing Corporation Excise Return | ✔ | ✔ |
| 355-7004 | Corporate Extension Payment Worksheet and Voucher | ✔ | ✖ |
| 355-A | Schedule 355 and 355S Schedule A Balance Sheet | ✔ | ✔ |
| 355-CAR | MA Corporation Annual Report | ✖ | ✔ |
| 355-ES | Corporate Estimated Tax Payment Voucher | ✔ | ✖ |
| 355-PAR | MA Professional Annual Report | ✖ | ✔ |
| 355-PV | Payment Voucher | ✔ | ✖ |
| M-2220 | Underpayment of Massachusetts Estimated Tax by Corporations | ✔ | ✖ |
| M-2848 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| M-8453C | Corporate Tax Declaration for Electronic Filing | ✖ | ✔ |
| MA AA-1 | Application for Section 42 Method of Apportionment | ✔ | ✔ |
| PTE-EX | Withholding Exemption Certificate for Members of a Pass-Through Entity | ✔ | ✔ |
| Schedule ABI | Exceptions to the Add Back of Interest Expenses | ✔ | ✔ |
| Schedule ABIE | Exceptions to the Add Back of Intangible Expenses | ✔ | ✔ |
| Schedule B | Tangible or Intangible Property Corp. Classification | ✔ | ✔ |
| Schedule C | Tangible Property Corporation | ✔ | ✔ |
| Schedule CMS | Credit Manager Schedule | ✔ | ✔ |
| Schedule CRS | Credit Recapture Schedule | ✔ | ✔ |
| Schedule D | Intangible Property Corporation | ✔ | ✔ |
| Schedule DRE | Disclosure of Disregarded Entity | ✔ | ✔ |
| Schedule E | Taxable Income | ✔ | ✔ |
| Schedule E-1 | Dividends Deduction | ✔ | ✔ |
| Schedule EDIP | Refundable Economic Development Incentive Program Credit | ✔ | ✔ |
| Schedule EOAC | Economic Opportunity Area Credit | ✔ | ✔ |
| Schedule F | Income Apportionment | ✔ | ✔ |
| Schedule FCI | Foreign Corporation Income of U.S. Shareholder | ✔ | ✔ |
| Schedule FE | Report with Respect to Foreign Entities | ✔ | ✔ |
| Schedule H | Investment Tax Credit and Carryovers | ✔ | ✔ |
| Schedule HM | Harbor Maintenance Credit | ✔ | ✖ |
| Schedule M-1 | Federal Reconciliation | ✔ | ✖ |
| Schedule NOL | Net Operating Loss | ✔ | ✔ |
| Schedule RC | Research Credit | ✔ | ✔ |
| Schedule RLSC | Refundable Life Science Credit Life Science Company | ✔ | ✔ |
| Schedule TDS | Taxpayer Disclosure Statement | ✔ | ✔ |
| Schedule TTP | Tax Treaty Positions | ✔ | ✖ |
| Schedule VP | Vanpool Credit | ✔ | ✔ |
1120-S
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 355-7004 | Corporate Extension Payment Worksheet and Voucher | ✔ | ✖ |
| 355-A | Schedule 355 and 355S Schedule A Balance Sheet | ✔ | ✔ |
| 355-CAR | MA Corporation Annual Report | ✖ | ✔ |
| 355-ES | Corporate Estimated Tax Payment Voucher | ✔ | ✖ |
| 355-PAR | MA Professional Annual Report | ✖ | ✔ |
| 355-S | S Corporation Distributive Income | ✔ | ✖ |
| 355S | S Corporation Excise Return | ✔ | ✖ |
| 355S-PV | Massachusetts Corporate Tax Payment Voucher | ✔ | ✖ |
| CRFS | Composite Return Filing Statement | ✔ | ✖ |
| M-2210 | Underpayment of Massachusetts Estimated Income Tax | ✔ | ✔ |
| M-2220 | Underpayment of Massachusetts Estimated Tax by Corporations | ✔ | ✖ |
| M-2848 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| M-4868 | Application for Automatic Extension to File | ✔ | ✔ |
| M-8453 CR | Nonresident Composite Return Tax Declaration for Electronic Filing | ✖ | ✔ |
| M-8453C | Corporate Tax Declaration for Electronic Filing | ✖ | ✔ |
| M-8453ELT | 63D Entity Level Tax Declaration for Electronic Filing | ✖ | ✔ |
| MA AA-1 | Application for Section 42 Method of Apportionment | ✔ | ✔ |
| MA63D-ELT | Entity-Level Tax | ✔ | ✖ |
| MA NRCR | Nonresident Composite Return | ✔ | ✖ |
| PTE-EX | Withholding Exemption Certificate for Members of a Pass-Through Entity | ✔ | ✔ |
| Schedule ABI | Exceptions to the Add Back of Interest Expenses | ✔ | ✔ |
| Schedule ABIE | Exceptions to the Add Back of Intangible Expenses | ✔ | ✔ |
| Schedule B | Tangible or Intangible Property Corp. Classification | ✔ | ✔ |
| Schedule C | Tangible Property Corporation | ✔ | ✔ |
| Schedule CMS | Credit Manager Schedule | ✔ | ✔ |
| Schedule CRS | Credit Recapture Schedule | ✔ | ✔ |
| Schedule D | Intangible Property Corporation | ✔ | ✔ |
| Schedule DRE | Disclosure of Disregarded Entity | ✔ | ✔ |
| Schedule E | Taxable Income | ✔ | ✔ |
| Schedule E-1 | Dividends Deduction | ✔ | ✔ |
| Schedule EDIP | Refundable Economic Development Incentive Program Credit | ✔ | ✔ |
| Schedule EOAC | Economic Opportunity Area Credit | ✔ | ✔ |
| Schedule F | Income Apportionment | ✔ | ✔ |
| Schedule FCI | Foreign Corporation Income of U.S. Shareholder | ✔ | ✔ |
| Schedule FE | Report with Respect to Foreign Entities | ✔ | ✔ |
| Schedule H | Investment Tax Credit and Carryovers | ✔ | ✔ |
| Schedule HM | Harbor Maintenance Credit | ✔ | ✖ |
| Schedule M-1 | Federal Reconciliation | ✔ | ✖ |
| Schedule NOL | Net Operating Loss | ✔ | ✔ |
| Schedule RC | Research Credit | ✔ | ✔ |
| Schedule RLSC | Refundable Life Science Credit Life Science Company | ✔ | ✔ |
| Schedule SK-1 | Shareholder’s Massachusetts Information | ✔ | ✖ |
| Schedule TDS | Taxpayer Disclosure Statement | ✔ | ✔ |
| Schedule TTP | Tax Treaty Positions | ✔ | ✖ |
| Schedule VP | Vanpool Credit | ✔ | ✔ |
| Schedule X | Other Income | ✔ | ✔ |
706
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| M-706 | Massachusetts Estate Tax Return | ✖ | ✔ |
| M-2848 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| M-4422 | Application for Certificate Releasing Massachusetts Estate Tax Lien | ✖ | ✔ |
| M-NRA | Massachusetts Nonresident Decedent Affidavit | ✖ | ✔ |
| Schedule FE | Report with Respect to Foreign Entities | ✔ | ✔ |
Modified Forms
-
Form 1, Massachusetts Resident Income Tax Return, and Form 1-NR/PY, Massachusetts Nonresident/Part-Year Tax Return
-
Lines 5a and 5b (Form 1) and 7a and 7b (Form 1-NR/PY), have been removed
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Line 46 (Form 1) and 50 (Form 1-NR/PY) – Child and Family Tax Credit, has increased to $440 per dependent
-
Line 14b (Form 1-NR/PY) interest income, has been removed
-
-
Schedule 4% Surtax
-
The surtax threshold for line 5 is $1,053,750
-
-
Schedule CB, Circuit Breaker Credit
-
The assessed value of the real estate limit on line 2 has changed to $1,172,000
-
The qualifying income limit on line 9 changed to $72,000 (Single), $91,000 (head of household), and $109,000 (married filing jointly)
-
The maximum credit on lines 17 and 21 have increased to $2,730
-
New Credit
Training Tax Credit for Emergency Assistance
Tax Law Changes
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MA banks deduction of interest — Effective for taxable years beginning on or after January 1, 2024, the deduction previously allowed for a deduction of up to $100 ($200 for joint filers) of interest from MA banks is repealed.
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Requirements for MA Married Filing Jointly returns — For tax years beginning on or after January 1, 2024, married couples must file a joint personal income tax return for any year in which they file a joint federal income tax return, unless an exception applies.
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The Qualified Veterans Hire Tax Credit increased to $2,500
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The Septic Credit has been expanded to included expenses incurred for repairs, replacements, upgrades or sewer connections that are required by Title 5 of the State Environmental Code, 310 CMR 15.000, or a watershed permit issued by the Department of Environmental Protection.