Massachusetts Income Tax for Married Filing Separately (2026)
Filing as a Married Filing Separately in Massachusetts? Heres everything you need to know about the state income tax: brackets, standard deduction, and worked examples for common income levels.
Massachusetts Tax Brackets (2026)
For Married Filing Separately in Massachusetts, the tax brackets for 2026 are:
| Taxable Income | Tax Rate |
|---|
The standard deduction for Married Filing Separately in Massachusetts is $14,600. You can take this deduction or itemize, whichever results in a lower tax bill.
$75,000 Income Example
Lets say youre a Married Filing Separately in Massachusetts earning $75,000/year. After the $14,600 standard deduction, your taxable income is $60,400. Your Massachusetts state tax is approximately:
Your effective state tax rate is 4.0%. This is on top of federal income tax (and local taxes if applicable).
More Examples for Married Filing Separately in Massachusetts
| Gross Income | Taxable Income | State Tax | Effective Rate |
|---|---|---|---|
| $50,000 | $35,400 | $1,770 | 3.5% |
| $75,000 | $60,400 | $3,020 | 4.0% |
| $100,000 | $85,400 | $4,270 | 4.3% |
| $150,000 | $135,400 | $6,770 | 4.5% |
| $200,000 | $185,400 | $9,270 | 4.6% |
Massachusetts-Specific Deductions and Credits
Beyond the standard deduction, Massachusetts offers several tax deductions and credits that can reduce your tax bill:
- Retirement income exclusion: Some states exclude retirement income for seniors
- Property tax credit: Available in some states for homeowners and renters
- Earned Income Tax Credit (EITC): Some states have their own EITC in addition to the federal one
- Child and dependent care credit: Available in many states
- Education credits: 529 plan contributions or tuition deductions may be available
Use the Massachusetts income tax calculator to model your specific situation, including deductions and credits.
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Filing Massachusetts state taxes depends on your residency status:
- Massachusetts residents: File Form ST-MA-1 with your state Department of Revenue. Due April 15 (same as federal).
- Part-year residents: File Form ST-MA-1-PR, reporting only income earned while a resident
- Non-residents: File Form ST-MA-1-NR if you earned income in Massachusetts
Frequently Asked Questions
What is the Massachusetts tax bracket for Married Filing Separately?
The Massachusetts tax brackets for Married Filing Separately range from 5.0% to 5.0%. The standard deduction is $14,600.
How much Massachusetts tax do I owe on a $75K income as a Married Filing Separately?
On a $75,000 income as a Married Filing Separately in Massachusetts, you owe approximately $3,020 in state income tax. Your effective state tax rate is 4.0%.
What is the standard deduction for Married Filing Separately in Massachusetts?
The standard deduction for Married Filing Separately in Massachusetts is $14,600. You can take this or itemize, whichever is higher.