Massachusetts state income tax — ITIN filer guide

Massachusetts uses a graduated income tax from 5% to 9% (tax year 2026), administered by the Massachusetts Department of Revenue. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

GRADUATED: 5% – 9% · 2 brackets

  • State return form: Form 1
  • Deadline (tax year 2026): April 15, 2027 (Patriots' Day, April 19, 2027, falls after the deadline and does not shift it for TY2026)
  • Who must file: Full-year residents with Massachusetts gross income over $8,000 must file (TY2025)
  • State sales tax: 6.25%
  • Special regime: Flat 5% on most income plus the 4% 'millionaires surtax' on taxable income over ~$1 million (inflation-indexed), producing the 9% top rate; short-term capital gains taxed at 8.5%

Massachusetts refund timing

State tax agency

  • Massachusetts Department of Revenue — mass.gov/orgs/massachusetts-department-of-revenue
  • Phone: 617-887-6367 (toll-free in MA: 800-392-6089)
  • Free filing option: MassTaxConnect free income-tax filing program for full-year residents (IRS Direct File, in which MA participated, discontinued for 2026)

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the Massachusetts state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to Form 1
  3. Apply state-specific deductions and credits
  4. E-file — MassTaxConnect free income-tax filing program for full-year residents (IRS Direct File, in which MA participated, discontinued for 2026)
  5. Or visit a VITA site for free in-person preparation

Massachusetts state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

Massachusetts Earned Income Tax Credit — 40% of the federal EITC (refundable)

✗ SSN required (not available to ITIN filers)

Mass.gov: claiming the MA EITC requires having received the federal EITC and a valid Social Security number — ITIN-only filers are excluded (expansion bills have been filed but not enacted)

State child tax credit: Child and Family Tax Credit — $440 per qualifying dependent (child under 13, disabled dependent, or 65+), refundable, no dependent cap; taxpayers and dependents with ITINs ARE eligible

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: Massachusetts Department of Revenue.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.