Massachusetts Estimated Income Tax Forms & Instructions

Estimated Income Tax Forms & Instructions
Form 1-ES Instructions
2023
Form 1-ES
Massachusetts Estimated Income Tax
General Information
What is the purpose of estimated tax payment vouchers? The
purpose of the payment vouchers is to provide a means for paying
any taxes due on income which is not subject to withholding. This is
to ensure that taxpayers are able to meet the statutory requirement
that taxes due are paid periodically as income is received during the
year. Generally, you must make estimated tax payments if you expect
to owe more than $400 in taxes on income not subject to withholding.
Who must make estimated tax payments on Form 1-ES?
• Individual residents and nonresidents who expect to owe more than
$400 in taxes on income not subject to withholding.
• Recipients of unemployment compensation who do not choose voluntary state withholding on those payments.
• Pass-through entity withholding of personal income tax under MGL
ch 62 and corporate excise under MGL ch 63 may be required on
behalf of members of a pass-through entity. For more information,
see Pass-Through Entity Withholding Regulation, 830 CMR 62B.2.2.
Members subject to withholding by a pass-through entity may reduce
their estimated payment by amounts previously withheld and paid
by the pass-through entity, as described in 830 CMR 62B.2.2(6)(b).
• Composite payments of estimated tax. The filing agent responsible
for filing on behalf of nonresident pass-through members who elect
to file on a composite basis must make estimated tax payments electronically under the identification number of the pass-through entity
and should no longer use a paper Form 1-ES. For more information,
see Technical Information Release 16-9 and Non-Resident Income
Tax Regulation, 830 CMR 62.5A.1(11). Non-residents who have
elected to participate in a composite return must make estimated
payments on in come not included on a composite return.
• Pass-through entities that elect to be taxed at the entity level under
MGL ch 63D are subject to pass-through withholding of personal income on behalf of their members. Such filings and payments should
be made in the time and manner provided in these instructions. The
estimated payment required for a member may be reduced by the
member’s PTE Excise credit. For more information, visit mass.gov/
service-details/elective-pass-through-entity-excise.
• Massachusetts has adopted business entity classification rules
that broadly conform to the federal “check-the-box” rules requiring
companies to be classified as the same type of legal entity for state
and federal tax purposes. Taxpayers affected by the adoption of the
“check-the-box” rules should consult 830 CMR 63.30.3 to determine
their estimated tax payment obligations.
• Resident grantors treated as an owner of a grantor-type trust.
• Resident beneficiaries subject to tax at the beneficiary level pursuant to MGL ch 62, § 10(h).

Massachusetts
Department of
Revenue

• Trustees or other fiduciaries required to deduct and withhold payments under MGL ch 62, § 10(g) on behalf of a nonresident individual beneficiary. The Form 1-ES prepared by the trustee or other
fiduciary must include only the Social Security number of the beneficiary on whose behalf the payment is being made. The employer
identification number of the trust or estate of which the nonresident
individual is a beneficiary is not to be included. For more information,
see Directive 07-4.
Are there penalties for failing to pay estimated taxes? Yes. An additional charge is imposed on the underpayment of any installment of
estimated tax for the period of that underpayment. Use Form M-2210
when filing your annual return to determine the amount of any penalty due or if you qualify for the exceptions that avoid the penalty.
When and where do I file estimated tax payments? Generally,
your estimated tax must be paid in full on or before April 15, 2023,
or in equal installments on or before April 15, 2023; June 15, 2023;
September 15, 2023; and January 15, 2024. Estimated tax payments
in any amount can be made electronically on MassTaxConnect at
mass.gov/masstaxconnect. Some taxpayers may be required to
make online payments. See TIR 16-9. If you are mailing your payment, make check or money order payable to the Commonwealth
of Massachusetts. Please write your Social Security number in the
lower left corner on your check or money order. Send a completed
voucher with each payment to ensure accurate crediting to your account. Vouchers should be mailed to Massachusetts Department
of Revenue, PO Box 419540, Boston, MA 02241-9540. Do not mail
your payment with your prior year’s annual return.
If you pay your full estimated tax with your first payment voucher, you
need not file the remaining payment vouchers unless your income
increased during the year and you need to increase your estimated
payment amount.
Are there exceptions to the due date? Whenever a due date falls
on a Saturday, Sunday or legal holiday, the filing and payment may
be made on the next succeeding business day. If your tax year is not
on a calendar year basis, enter due dates on each voucher to correspond with your fiscal year. Your due dates will be the 15th day of the
fourth, sixth and ninth months of your fiscal year and the 15th day of
your next fiscal year.
What if my tax liability changes during the year? Even though
you may not expect to owe estimated tax payments, your income or
deduction(s) may change during the year so that you will be required
to make estimated tax payments. In such case, the payment dates
are as follows: June 15, if the change occurs between April 1 and
May 31; September 15, if the change occurs between June 1 and
August 31; next January 15, if the change occurs after August 31.
Use the enclosed Amended Computation Worksheet if, during the
year, you find that your estimated tax is substantially increased or
decreased. The estimated tax may be paid in full at the time of filing
your first payment voucher or in equal installments on the remaining
payment dates. Be sure to use the appropriate voucher for each date.

What if we want to make joint payments? A husband and wife may
make joint payments of estimated tax as long as they are married at
the time when the payments are due and not separated by a decree
of divorce or separate maintenance. If a joint payment is made but
a joint return is not filed for the taxable year, they may treat the payment for such year as the estimated tax payment of either spouse,
or it may be divided between them in such a manner as they may
agree. The combined total cannot exceed 100% of the estimated tax
payments.

Electronic Payment Options

What if I credited my 2022 overpayment to 2023 estimated taxes? If you overpaid your 2022 income tax and elected to apply it as
a credit to your 2023 estimated income tax, the amount of overpayment may be applied in whole or in part to any installment period. If
any overpayment credit remains, apply it to the next installment.

• The option to schedule payments in advance and cancel or change
scheduled payments if needed.

Be sure to enter the overpayment credit in col. c of the enclosed
Record of Estimated Tax Payments. If the credit equals or exceeds
your full estimated tax liability for 2023, you need not file the payment
vouchers. Send a payment voucher to the Department only when you
are making a payment.

Specific Instructions
Complete the enclosed Estimated Tax Worksheet to determine your
estimated tax. Once you have used the worksheet to determine your
estimated tax due, you may pay the full amount or each installment
electronically on MassTaxConnect at mass.gov/masstaxconnect. You
do not need to mail in any vouchers if you pay online.
If you are mailing a paper check, enter your name, address, Zip code
and Social Security number on the payment voucher.
Enter the correct due dates.
Enter in line 1 of the voucher the amount due from line 12 of the worksheet.
Complete the Record of Estimated Tax Payments. Detach voucher at
perforations. Do not submit the entire worksheet with the Form 1-ES
payment voucher or your payment may be delayed.
Mail the voucher with check or money order payable to the Commonwealth of Massachusetts. Write your Social Security number
in the lower left corner of your check.
If you must amend your estimated tax:
• Complete the Amended Computation Worksheet.
• Complete lines 1, 2 and 3 of the appropriate voucher.
• Pay online or mail with required payment.

Make your estimated tax payments online at mass.gov/masstax-connect and get immediate confirmation. Paying electronically is fast,
easy and secure. If you don’t have a MassTaxConnect account, start
by creating a username.
With a MassTaxConnect account you will also have:
• 24/7 access to view your payment history.

• The ability to send secure messages if you have questions about
your account.

Estimated Tax Worksheet.

Explanations of your deductions, exemptions and credits appear in the tax form instructions.

Note: If first voucher is due on April 15, 2023, June 15, 2023, September 15, 2023, or January 15, 2024, enter 25%, 33%, 50% or 100%, respectively, of
line 11b (less any overpayment that you are applying to this installment) on line 12 of the worksheet and on line 1 of your payment voucher.
a. Taxable
income

b.
Amount

Tax rate

1	 Taxable 5% income* (after deductions and exemptions) . . . . . . . . . . . . 1	

x .05

2	 Taxable 12% income (after exemptions, if any). 12% income includes any
income associated with short-term capital gains and long-term gains
on collectibles or pre-1996 installment sales. See note above . . . . . . . 2	

x .12

3	 Taxable long-term capital gain income (after deductions and exemptions,
if any). Long-term capital gain income includes any income
associated with long-term capital gains excluding collectibles
x .05
or pre-1996 installment sales. See note above . . . . . . . . . . . . . . . . . . . 3	
4	 Total tax. Add col. b of lines 1 through 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5	 Limited Income Credit (if any). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6	 Other credits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7	 Total credits. Add lines 5 and 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8	 Your estimate of 2023 income tax. Subtract line 7 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4	
5	
6	
7	
8	

9	 Amount of this tax expected to be withheld during 2023 (include any withholding made on your behalf by a
	
pass-through entity) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9	
10	 2022 overpayment applied to 2023 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10	
11	 Estimated tax for 2023. Subtract the total of lines 9 and 10 from line 8. If less than $400 you are not required to
make estimated payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11	
12	 Amount of payment. See note above. Using the amount from line 11, make appropriate calculation and enter
result here and on line 1 of your payment voucher. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12	
*5% income includes: wages, salaries, tips, business income, partnership and S corporation income, trust income, rental income, unemployment
compensation, taxable alimony (see Form 1 or 1-NR/PY, Schedule X instructions), pensions and annuity income, IRA/Keogh distributions, winnings, fees,
long-term capital gain income not taxed at the 12% rate, interest and dividend income and other taxable income not taxed at the 12% rate.

Amended Computation Worksheet.

Use if your estimated tax changes substantially after you file your first payment voucher.

1a	 Amended estimated tax on 5% income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a	
1b	 Amended estimated tax on 12% income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b	
1c	 Amended estimated tax on long-term capital gain income taxed at 5%. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c	
1d	 Total amended estimated tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d	
2a	 Amount of last year’s overpayment elected for credit to 2023 estimated tax and applied to date . . . . . . . . . . . . . . . . . . . 2a	
2b	 Payments made on 2023 vouchers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b	
2c	 Limited Income Credit (if any) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c	
2d	 Other credits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d	
2e	 Amount of this tax expected to be withheld during 2023. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e	
2f	 Add lines 2a through 2e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2f	
3	 Unpaid balance. Subtract line 2f from line 1d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3	
4	 Amount to be paid. Divide line 3 by number of remaining installments. Enter here and on line 1 of payment voucher . . . . . 4	
Submit the enclosed vouchers, with your payments, when due. Make all checks payable to Commonwealth of Massachusetts and write your Social
Security number in the lower left corner of each check.

2023 Record of Estimated Tax Payments.
Voucher	
number

a.	
Date	

Please mark your calendar as a reminder to mail each payment voucher.

b. 	
Amount paid	

c. 	
2022 overpayment
credit applied to 	
installment 	

Total amount paid and
credited from Jan. 1 through
the installment date shown
add b and c

1
2
3
4
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If you have any questions, contact the Massachusetts Department of Revenue, Contact Center Bureau, PO Box 7010, Boston, MA 02204. Telephone: (617) 887-6367 or tollfree in-state at (800) 392-6089. Practitioners: You must obtain prior approval if you plan to use substitute vouchers.

YOU CAN FILE AND PAY ONLINE AT MASS.GOV/MASSTAXCONNECT
BE SURE TO DETACH WHERE INDICATED.
FAILURE TO DO SO WILL RESULT IN A PROCESSING DELAY.

DETACH HERE

2023 Form 1-ES
Estimated Tax Payment Voucher
Social Security number

Tax filing period

Due date

12/31/2023
Last name (print)

First name and initial (and spouse’s, if joint return)

Tax type

Voucher type

ID type

Vendor code

053

17

005

0001

1. Amount due with this installment (from line 12 of worksheet) . . . . . . . . .
Form you plan to file:

Street address

 Form 1, Full-Year Resident

City/Town

State

E-mail address

Phone number

Zip

 Form 1-NR/PY, Nonresident/Part-Year Resident

Return this voucher with check or money order payable to Commonwealth of Massachusetts.
Mail to Massachusetts Department of Revenue, PO Box 419540, Boston, MA 02241-9540.
Important: Make your estimated tax payment online. It’s fast, easy and secure.
Go to mass.gov/masstaxconnect for more information.

YOU CAN FILE AND PAY ONLINE AT MASS.GOV/MASSTAXCONNECT
BE SURE TO DETACH WHERE INDICATED.
FAILURE TO DO SO WILL RESULT IN A PROCESSING DELAY.

DETACH HERE

2023 Form 1-ES
Estimated Tax Payment Voucher
Social Security number

Tax filing period

Due date

12/31/2023
Last name (print)

First name and initial (and spouse’s, if joint return)

Tax type

Voucher type

ID type

Vendor code

053

17

005

0001

1. Amount due with this installment (from line 12 of worksheet) . . . . . . . . .
Form you plan to file:

Street address

 Form 1, Full-Year Resident

City/Town

State

E-mail address

Phone number

Zip

 Form 1-NR/PY, Nonresident/Part-Year Resident

Return this voucher with check or money order payable to Commonwealth of Massachusetts.
Mail to Massachusetts Department of Revenue, PO Box 419540, Boston, MA 02241-9540.
Important: Make your estimated tax payment online. It’s fast, easy and secure.
Go to mass.gov/masstaxconnect for more information.

YOU CAN FILE AND PAY ONLINE AT MASS.GOV/MASSTAXCONNECT
BE SURE TO DETACH WHERE INDICATED.
FAILURE TO DO SO WILL RESULT IN A PROCESSING DELAY.

DETACH HERE

2023 Form 1-ES
Estimated Tax Payment Voucher
Social Security number

Tax filing period

Due date

12/31/2023
Last name (print)

First name and initial (and spouse’s, if joint return)

Tax type

Voucher type

ID type

Vendor code

053

17

005

0001

1. Amount due with this installment (from line 12 of worksheet) . . . . . . . . .
Form you plan to file:

Street address

 Form 1, Full-Year Resident

City/Town

State

E-mail address

Phone number

Zip

 Form 1-NR/PY, Nonresident/Part-Year Resident

Return this voucher with check or money order payable to Commonwealth of Massachusetts.
Mail to Massachusetts Department of Revenue, PO Box 419540, Boston, MA 02241-9540.
Important: Make your estimated tax payment online. It’s fast, easy and secure.
Go to mass.gov/masstaxconnect for more information.

YOU CAN FILE AND PAY ONLINE AT MASS.GOV/MASSTAXCONNECT
BE SURE TO DETACH WHERE INDICATED.
FAILURE TO DO SO WILL RESULT IN A PROCESSING DELAY.

DETACH HERE

2023 Form 1-ES
Estimated Tax Payment Voucher
Social Security number

Tax filing period

Due date

12/31/2023
Last name (print)

First name and initial (and spouse’s, if joint return)

Tax type

Voucher type

ID type

Vendor code

053

17

005

0001

1. Amount due with this installment (from line 12 of worksheet) . . . . . . . . .
Form you plan to file:

Street address

 Form 1, Full-Year Resident

City/Town

State

E-mail address

Phone number

Zip

 Form 1-NR/PY, Nonresident/Part-Year Resident

Return this voucher with check or money order payable to Commonwealth of Massachusetts.
Mail to Massachusetts Department of Revenue, PO Box 419540, Boston, MA 02241-9540.
Important: Make your estimated tax payment online. It’s fast, easy and secure.
Go to mass.gov/masstaxconnect for more information.