Massachusetts Statutes

Section 17. A partnership as such shall not be subject to the taxes imposed by this chapter. Individuals carrying on business as partners shall be liable for the taxes imposed by this chapter only in their separate or individual capacities. (a) An inhabitant of the commonwealth w…

Section 17A. (a) An inhabitant of the commonwealth who is a shareholder of an S corporation, as defined under section thirteen hundred and sixty-one of the Code and whether or not such S corporation is subject to tax under chapter sixty-three, shall be subject to the taxes impose…

Section 2. (a) Massachusetts gross income shall mean the federal gross income, modified as required by section six F, with the following further modifications:-- (1) The items to be added thereto are:-- (A) Interest on governmental obligations excluded under section one hundred a…

Section 25. (a) Every individual who while an inhabitant of the commonwealth, and every executor, administrator, trustee or other fiduciary who while such an inhabitant or while acting under an appointment derived from a court in the commonwealth has received any income taxable u…

Section 3. A. In determining the Part A taxable income, the Part A adjusted gross income shall be reduced by the following deductions and exemptions. (a) There shall be deducted from the Part A adjusted gross income in determining the Part A taxable income:— (1) Such net amount o…

Section 4. Residents shall be taxed on their taxable income, and non-residents shall be taxed to the extent specified in section 5A on their taxable income, as follows: [Clause (1) of subsection (a) as amended by 2023, 50, Sec. 8 effective for taxable years beginning on or after …

Section 42. Executors, administrators, trustees or other fiduciaries shall be personally liable for any tax under this chapter which is assessed on income received by them and may be allowed in their accounts for the amounts paid by them.

Section 5. (a) Notwithstanding the provisions of section four, Part A taxable income, Part B taxable income and Part C taxable income, shall be exempt from all taxes imposed under this chapter if the Massachusetts adjusted gross income for the taxable year does not exceed the fol…

Section 54. If any part, subdivision or section of this chapter shall be declared unconstitutional, the validity of its remaining provisions shall not be affected thereby.

Section 5A. (a) The amount of Part A taxable income, Part B taxable income and Part C taxable income of any nonresident of the commonwealth derived from the Massachusetts gross income of such person shall be taxed in accordance with section 4. Where the sum of Part A taxable inco…

Section 5C. An unincorporated association within the definition of and electing to be treated as a homeowners' association under section 528(c) of the Code for a taxable year shall be subject to tax under this chapter on its income as a resident individual for the taxable year. I…

Section 6. The following credits shall be allowed against the tax imposed by this chapter: (a) A credit shall be allowed against taxes imposed by this chapter to a resident for taxes due any other state, territory or possession of the United States, or the Dominion of Canada or a…

Section 62. Income taxable under this chapter shall be determined in accordance with the method of accounting regularly employed in keeping the books of the taxpayer unless it is established that such method does not clearly reflect income. If a taxpayer does not keep books of ac…

Section 63. (a) For the purposes of this section, the term ''installment transaction'' shall mean a transaction which: (1) is treated for federal income tax purposes under section 453 of the Code; and (2) would, but for the application of said section 453 of the Code, result in a…

Section 64. In lieu of computing the taxes imposed by this chapter, a taxpayer may, at his option except as hereinafter provided, determine his tax liability for each class of income in accordance with a tax table prepared by the commissioner and approved by the commissioner. The…

Section 6C. Every individual who files a separate return may voluntarily contribute one dollar to be paid over to the State Election Campaign Fund, established by section forty-two of chapter ten. In the case of a joint return of husband and wife, each spouse may voluntarily cont…

Section 6D. Every individual who files a separate return and every husband and wife filing a return jointly may voluntarily contribute all or part of any refund to which they are entitled or may voluntarily add an amount onto any amount due to be credited to the Natural Heritage …

Section 6E. Every individual who files a separate return and every husband and wife filing a return jointly may voluntarily contribute all or part of any refund to which they are entitled or may voluntarily add an amount onto any amount due to be credited to the Organ Transplant …

Section 6F. (a) In determining Massachusetts gross income, if the federal gross income includes any item of gain or has been reduced by any item of loss, with respect to property, then the federal gross income shall be increased by the excess of the federal adjusted basis of such…

Section 6G. An individual who files a separate return and a married couple filing a return jointly may voluntarily contribute all or part of a refund to which they are entitled, or may voluntarily add an amount onto an amount due, to be credited to the Massachusetts State Public …

Section 6H. Every individual who files a separate return and every husband and wife filing a return jointly may voluntarily contribute all or part of any refund to which they are entitled, or may voluntarily add an amount onto any amount due, to be credited to the Massachusetts U…

Section 6I. (a) For the purposes of this section, unless the context clearly requires otherwise, the following words shall have the following meanings:— ''Commissioner'', the commissioner of revenue. ''Compliance period'', the period of 15 taxable years beginning with the first t…

Section 6J. (a) For purposes of this section, the following terms shall have the following meanings unless the context clearly requires otherwise: ''Certified rehabilitation'', the rehabilitation of a qualified historic structure that has been approved and certified by the chairm…

Section 6K. (a) Every individual who files a separate return and every husband and wife filing a return jointly may voluntarily contribute all or part of any refund to which they are entitled, or may voluntarily add an amount onto any amount due, to be credited to the Massachuset…

Section 6L. (a) This section shall apply to credits earned under subsection (l) of section 6. (b) At the written election of a taxpayer entitled to a credit under subsection (l) of section 6, the commissioner shall apply the credit against the liability of the taxpayer as determi…

Section 6M. (a) A person filing an individual or a joint return may voluntarily contribute all or part of any refund to which they are entitled, or may voluntarily add an amount on to any amount due, to be credited to the Homeless Animal Prevention and Care Fund established in se…

Section 6O. (a) For the purposes of this section, unless the context clearly requires otherwise, the following words shall have the following meanings: ''Affordability period'', the 10–year period that commences on the date of the initial sale of a single-family dwelling construc…

Section 9. Estates of deceased persons, if assessed within the time limited by section twenty-six of chapter sixty-two C, shall be subject to the taxes imposed by this chapter upon all income received by such persons during their lifetime, except that estates of deceased persons …

Section 1. The following words as used in this chapter shall, unless the context otherwise requires, have the following meanings:— ''Commissioner'', the commissioner of revenue. ''Internal Revenue Code'', the Internal Revenue Code of the United States as amended and in effect for…

Section 10. An employer shall be liable for the payment of the tax required to be withheld under section two, and shall not be liable, except as provided in section five, to any person for the amount of any such payment.

Section 11A. In addition to any criminal penalty provided by law, if (1) any individual makes a statement under section four which results in a decrease in the amount deducted or withheld under this chapter, and (2) as of the time of such statement was made, there was no reasonab…

Section 12. All taxes deducted and withheld by an employer and paid over to the commissioner pursuant to section five shall be deemed and credited as payments on account of the tax imposed on income for the taxable year under chapter sixty-two.

Section 13. Every taxpayer who in any taxable year can reasonably expect to receive income taxable under chapter sixty-two from sources other than wages upon which a tax is required to be withheld under section two and for whom the amount of estimated tax is more than $400 shall …

Section 14. (a) Except as otherwise provided in this section, in the case of any underpayment of estimated tax, there shall be added to the tax due under chapter sixty-two for the taxable year an amount determined at the rate but without daily compounding and on a per annum basis…

Section 15. All payments of estimated tax made by any taxpayer pursuant to section thirteen shall be deemed and credited as payments on account of the tax imposed on income for the taxable year under chapter sixty-two, and any taxes in addition thereto.

Section 2. Every employer making payment to employees on or after February fifteenth, nineteen hundred and fifty-nine, of wages subject to tax under chapter sixty-two shall deduct and withhold a tax upon such wages in accordance with tables prepared by the commissioner which tax …

Section 3. If the remuneration paid by an employer to an employee for services performed during one half or more of any pay-roll period of not more than thirty-one consecutive days constitute wages, all the remuneration paid by such employer to such employee for such period shall…

Section 4. (a) Every employee on or before the date of commencement of employment shall furnish his employer with a signed withholding exemption certificate setting forth the number of dependency exemptions which he claims, which shall in no event exceed the number to which he is…

Section 5. Every employer required to deduct and withhold from an employee or payee a tax under section 2 or who would have been required under said section 2 in the case of an employee to deduct and withhold a tax if the employee had not claimed any personal exemption or depende…

Section 6. In the event an employer fails to withhold and pay over to the commissioner any amount required to be withheld under section two, such amount shall be assessed against such employer, under the provisions of sections twenty-six to twenty-nine inclusive, of chapter sixty…

Section 7. (a) Whenever any employer fails to deduct and withhold taxes, file returns relating thereto, or pay over such taxes to the commissioner at the time and in the manner prescribed by this chapter or by chapter sixty-two C or by any regulation issued thereunder, and is not…

Section 9. The amount deducted and withheld as tax under section two during any calendar year upon the wages of any employee shall be allowed as a credit to the recipient of the income against the tax imposed thereon. If more than one taxable year begins in such calendar year, su…

Section 1. The following words as used in this chapter shall, unless the context otherwise requires, have the following meanings: ''Administering agency head'', the agency head responsible for administering the applicable state tax credit program; provided, however, that for the …

Section 10. Every employer who is required to deduct and withhold taxes under section two of chapter sixty-two B shall file returns and make payments of such taxes in the manner prescribed in regulations prepared by the commissioner. Such regulations, in so far as practicable sha…

Section 11. Except as otherwise provided in this chapter, every business corporation, as defined in section 30 of chapter 63, shall file a return providing such information as the commissioner deems necessary for the determination of the taxes imposed upon it by said chapter 63. …