California Tax in the United States

For more information about taxes in Massachusetts, click here.

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Some Massachusetts Tax Definitions

Other Tax Definitions

Some definitions provided by the Massachusetts Website of the Department of Revenue (DOR):

• Massachusetts adjusted gross income = Massachusetts gross income less certain allowable federal deductions under I.R.C. Sections 62 and 404 such as alimony paid, moving expenses, student loan interest paid, etc. No Tax Status and the Limited Income Credit are based on Massachusetts adjusted gross income, as well as the College Tuition deduction.
• Massachusetts General Laws (M.G.L.): DOR administers and enforces tax statutes in the Commonwealth under the Massachusetts General Laws. In addition, DOR’s Rulings and Regulations Bureau issues documents that explain Massachusetts tax laws and related court decisions, clarify the Department’s position on a variety of tax issues, and detail certain Departmental procedures.
• Massachusetts gross income = federal gross income, with certain modifications. Certain items are added/deducted to federal gross income to arrive at Massachusetts gross income. Filing requirements are based on Massachusetts gross income. Massachusetts gross income includes income from all sources, both in and out of Massachusetts. Massachusetts gross income is divided into three parts.
• Massachusetts Form 1, Line 10 or 1-NR/PY, Line 12 income (Part B income) is Massachusetts gross income not included in Schedule B or D which includes wages, salaries, pensions, business income, rental income, alimony and winnings, etc.;
• Massachusetts Schedule B (Part A income) is total interest, dividends and certain capital gains;
• Massachusetts Schedule D (Part C income) is long-term capital gain income.
• Massachusetts gross income for a nonresident = Massachusetts source income, e.g. income derived from sources within Massachusetts.
• Massachusetts gross income from all sources for a nonresident is Massachusetts gross income plus non-Massachusetts source income,  or income that would be included if a taxpayer were a full year Massachusetts resident.
• Massachusetts holding period of capital assets sold or exchanged: For purposes of determining the length of time a capital asset is held, the Massachusetts holding period is generally the same as the holding period determined for federal tax purposes.
• However, for Massachusetts purposes, a capital asset acquired before January 1, 1996, is deemed to have been acquired on the later of (i) January 1, 1995 or (ii) the date of actual acquisition: Massachusetts Optional Retirement Program (ORP) is a defined contribution retirement plan for certain employees of the Commonwealth’s institutions of public higher education established by G.L. c. 15A, section 40. The Department of Higher Education is the Plan Administrator.
• Massachusetts previously taxed contributions are contributions for which a Massachusetts deduction was not allowed at the time an individual contributed to certain retirement savings accounts such as an IRA account.
• Massachusetts source income is income taxable to a nonresident. It includes items of gross income derived from or effectively connected with: any trade of business, including any employment carried on by the taxpayer in Massachusetts; the participation in any lottery or wagering transaction in Massachusetts; or the ownership of any interest in real or tangible personal property located in Massachusetts.
• Massachusetts Taxable Income is Massachusetts adjusted gross income less specific Massachusetts deductions found on Form 1, lines 11 – 14 (Form 1-NR/PY, Lines 15 – 18) and Schedule Y, Lines 11 – 16 as well as the deduction for exemptions.  Taxable income is the figure used to determine actual tax due.
• Medicare tax is an amount paid by individuals during the period in which they earn wages for purposes of providing them with benefits when they retire. Medical benefits are made available to certain individuals when they reach age 65. Workers, retired workers, and the spouses of workers and retired workers are eligible to receive Medicare benefits upon reaching age 65. Medicare tax is also deducted from social security benefits.
• M.G.L.: Massachusetts General Laws

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