Massachusetts Tax Changes - January 2025
Massachusetts Non-Resident Income Tax Regulation Update
Effective Date:
- January 3, 2025
Key Amendments by the Massachusetts Department of Revenue:
- Apportionment of Income:
- Non-resident members of pass-through entities must apportion their taxable net income using the single sales factor apportionment method for taxable years beginning on or after January 1, 2025.
- Filing Requirements for Married Individuals:
- Certain exemptions have been added regarding the requirement for married individuals to file a joint Massachusetts income tax return for any year they file a joint federal income tax return.
These changes aim to clarify and update the regulations governing non-resident income tax in Massachusetts.
Massachusetts Partnerships—Massachusetts amends non-resident income tax regulation.
The Massachusetts Department of Revenue has, effective January 3, 2025, adopted amendments to 830 CMR 62.5A.1, Non-Resident Income Tax. The Department has amended 830 CMR 62.5A.1(6) to clarify that, for taxable years beginning on or after January 1, 2025, non-resident members of pass-through entities must apportion their taxable net income using the single sales factor apportionment. The Department has also amended 830 CMR 62.5A.1 (11) to include certain exemptions from the requirement that married individuals must file a joint Massachusetts income tax return for any year for which they file a joint federal income tax return.
Massachusetts Personal Income Tax—Massachusetts amends non-resident income tax regulation.
The Massachusetts Department of Revenue has, effective January 3, 2025, adopted amendments to 830 CMR 62.5A.1, Non-Resident Income Tax. The Department has amended 830 CMR 62.5A.1(6) to clarify that, for taxable years beginning on or after January 1, 2025, non-resident members of pass-through entities must apportion their taxable net income using the single sales factor apportionment. The Department has also amended 830 CMR 62.5A.1 (11) to include certain exemptions from the requirement that married individuals must file a joint Massachusetts income tax return for any year for which they file a joint federal income tax return.
Massachusetts Partnerships—Massachusetts amends non-resident income tax regulation.
The Massachusetts Department of Revenue has, effective January 3, 2025, adopted amendments to 830 CMR 62.5A.1, Non-Resident Income Tax. The Department has amended 830 CMR 62.5A.1(6) to clarify that, for taxable years beginning on or after January 1, 2025, non-resident members of pass-through entities must apportion their taxable net income using the single sales factor apportionment. The Department has also amended 830 CMR 62.5A.1 (11) to include certain exemptions from the requirement that married individuals must file a joint Massachusetts income tax return for any year for which they file a joint federal income tax return.
Massachusetts Personal Income Tax—Massachusetts amends non-resident income tax regulation.
The Massachusetts Department of Revenue has, effective January 3, 2025, adopted amendments to 830 CMR 62.5A.1, Non-Resident Income Tax. The Department has amended 830 CMR 62.5A.1(6) to clarify that, for taxable years beginning on or after January 1, 2025, non-resident members of pass-through entities must apportion their taxable net income using the single sales factor apportionment. The Department has also amended 830 CMR 62.5A.1 (11) to include certain exemptions from the requirement that married individuals must file a joint Massachusetts income tax return for any year for which they file a joint federal income tax return.