Mass. Gen. Laws » Part I Title IX Chapter 62C
Massachusetts General Laws

Mass. Gen. Laws ch. 62C, § 6 (2026)

Persons required to make returns; fiduciaries; time for making

✓ current as of July 2026
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[Subsection (a) effective for taxable years beginning on or after January 1, 2024. See 2023, 50 Sec. 46.]

Section 6. (a)(1) Every individual inhabitant of the commonwealth who receives or accrues during the taxable year Massachusetts gross income, as defined in section 2 of chapter 62, in excess of $8,000 shall make a return of such income.

Every nonresident whose Massachusetts gross income, determined in accordance with section 5A of chapter 62, exceeds $8,000 or the personal exemption to which such nonresident may be entitled under section 3 of said chapter 62, whichever is the lesser, and every partnership, association or trust whose federal gross income, as defined in section 1 of said chapter 62, exceeds $100, shall make a return of such income.

Every individual, not otherwise required to file a return under this subsection, who is a resident for a portion of a 12–month period beginning on the first day of a taxable year and a nonresident for a portion of the same 12–month period and whose Massachusetts gross income, as defined in section 2 of chapter 62, exceeds $8,000 shall make separate returns as a resident and a nonresident of his income subject to taxation under said chapter 62.

A husband and wife may make a single return jointly of income taxes under chapter 62, even though one of the spouses has neither income nor deductions, provided that their taxable years begin on the same day and either end on the same day or on different days solely because of the death of either or both. Such return shall be known as a joint return and shall include the income, exemptions and deductions of both spouses. Each spouse shall be jointly and severally liable for the entire tax.

[Paragraph (2) of subsection (a) effective for taxable years beginning on or after January 1, 2024. See 2024, 140, Secs. 251 and 264.]

(2) A married couple shall file a joint return for any year in which they file a joint federal income tax return; provided, however, that this requirement shall not apply if at least 1 of the spouses would not otherwise be required to make a return under paragraph (1) because their Massachusetts gross income did not exceed $8,000. In cases where 1 spouse or both spouses are non-residents of the commonwealth and have items of income, exemptions or deductions unrelated to their Massachusetts income, the department shall provide, by regulation, for appropriate adjustments or for exemption from the requirement to file a joint return.

(b) Every executor, administrator, trustee, guardian, conservator, trustee in bankruptcy, assignee for the benefit of creditors and receiver, other than a receiver of a business corporation, every fiduciary referred to in section twenty-five of chapter sixty-two and every other person receiving income taxable under chapter sixty-two which exceeds one hundred dollars, shall make an annual return of his taxable income. An executor or administrator shall file a return under this section if his decedent received any such amount not returned by the decedent as to which a tax under chapter sixty-two may still be assessed within the time limited by section twenty-six of this chapter. If a person has been appointed executor or administrator after January first in any year, the return of such income received by his decedent but not reported by him shall be due and shall be filed on or before the fifteenth day of the fourth month after the date of such appointment. Every such fiduciary intending to make final distribution of an estate or trust before the end of any year shall file immediately prior to such distribution a return under this section of all such income received by him and by his decedent during said year and prior to such distribution, and the taxes thereon shall become due and payable forthwith.

(c) Except as otherwise provided, returns under this section shall be made on or before the fifteenth day of the fourth month following the close of each taxable year.

Notes of Decisions
Cited in 14 cases (1 in the last 5 years), 1979–2026 · leading case: Pendergast v. Massachusetts Dep't of Revenue (In re Pendergast), 494 B.R. 8 (Bankr. D. Mass. 2013).
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Pendergast v. Massachusetts Dep't of Revenue (In re Pendergast), 494 B.R. 8 (Bankr. D. Mass. 2013). · cites it 7× “” 17 Under Mass. Gen. Laws ch. 62C, § 6, [ejvery individual inhabitant of the commonwealth who receives or accrues during the taxable year Massachusetts gross income, as defined in section two of chapter sixty-two, in excess of eight thousand dollars shall make a return of such…”
Fahey v. Massachusetts Dep't of Revenue, 779 F.3d 1 (1st Cir. 2015). · cites it 2× “Mass. Gen. Laws ch. 62C, § 6(c) ("section 3 At oral argument, the attorney for Gonzalez and Brown raised the point that even if a late filed return is not a return, it may qualify as an "equivalent report or notice" under section 523(a)(1)(B).”
Goodridge v. Dep't of Pub. Health, 440 Mass. 309 (Mass. 2003). “With no attempt to be comprehensive, we note that some of the statutory benefits conferred by the Legislature on those who enter into civil marriage include, as to property: joint Massachusetts income tax filing (G. L. c. 62C, § 6); tenancy by the entirety (a form of ownership…”
Gonzalez v. Massachusetts Dep't of Revenue (In re Gonzalez), 506 B.R. 317 (1st Cir. BAP 2014). · cites it 2× “Mass. Gen. Laws ch. 62C, § 6(a). The Code of Massachusetts Regulations defines the term “return” as “a taxpayer’s signed *327 declaration of the tax due, if any, properly completed by the taxpayer or the taxpayer’s representative on a form prescribed by the Commissioner and duly…”
Pendergast v. Massachusetts Dep't of Revenue, 510 B.R. 1 (1st Cir. BAP 2014). · cites it 2× “’ ” At the risk of sounding overly simplistic, the filing deadline contained in Mass. Gen. Laws ch. 62C, § 6(c) would seem to be exactly the type of “filing requirements” to which the parenthetical phrase applies.”
Perkins v. Massachusetts Dep't of Revenue, 507 B.R. 45 (D. Mass. 2014). “” Mass. Gen. Laws ch. 62C, § 6(c); see also Department’s Br.”
Brown v. Massachusetts Dep't of Revenue (In re Brown), 489 B.R. 1 (Bankr. D. Mass. 2013). “” Mass. Gen. Laws ch. 62C, § 6(c). Since a late-filed return by definition does not comply with this Massachusetts filing requirement, the MDOR asserts that Massachusetts taxes relating to periods covered by such returns are never dischargeable.”
Boudreau v. Rhode Island Div. of Taxation (In re Boudreau), 562 B.R. 853 (Bankr. D.R.I. 2017). “3d at 4 -5 (citing Mass. Gen. Laws ch. 62C, § 6(c)). “[A] return filed after the due date is a return not filed as required, i.”
Hundley v. Marsh, 944 N.E.2d 127 (Mass. 2011). “That is also the case for Massachusetts income tax returns, see G. L. c. 62C, § 6 (a), yet the Legislature nonetheless provided for proportional allocation of joint refunds in G.”
Commonwealth v. Garabedian, 395 N.E.2d 467 (Mass. App. Ct. 1979). “62, §§ 22, 24, and 56, now appears in G. L. c. 62C, §§ 6 and 73. Chapter 62C was inserted by St.”
Dep't of Revenue v. Shea, 885 N.E.2d 866 (Mass. App. Ct. 2008). “However, Gladys remained alive, and Raymond’s death therefore had no impact on the Offer insofar as it affected her joint and several liability for the entire tax, see G. L. c. 62C, § 6(a), the Commonwealth sought to collect.”
Commonwealth v. Steven R. Bankert. (Mass. App. Ct. 2026). “The jury could find that the defendant was a resident of Massachusetts and that he made more than $8,000 in each of the tax years, G. L. c. 62C, § 6 (a), from the defendant's signed admission.”
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— Mass. Gen. Laws ch. 62C, § 6(a) — 3 cases
Gonzalez v. Massachusetts Dep't of Revenue (In re Gonzalez), 506 B.R. 317 (1st Cir. BAP 2014). “Mass. Gen. Laws ch. 62C, § 6(a). The Code of Massachusetts Regulations defines the term “return” as “a taxpayer’s signed *327 declaration of the tax due, if any, properly completed by the taxpayer or the taxpayer’s representative on a form prescribed by the Commissioner and duly…”
Pendergast v. Massachusetts Dep't of Revenue (In re Pendergast), 494 B.R. 8 (Bankr. D. Mass. 2013). “” 17 Under Mass. Gen. Laws ch. 62C, § 6, [ejvery individual inhabitant of the commonwealth who receives or accrues during the taxable year Massachusetts gross income, as defined in section two of chapter sixty-two, in excess of eight thousand dollars shall make a return of such…”
Dep't of Revenue v. Shea, 885 N.E.2d 866 (Mass. App. Ct. 2008). “However, Gladys remained alive, and Raymond’s death therefore had no impact on the Offer insofar as it affected her joint and several liability for the entire tax, see G. L. c. 62C, § 6(a), the Commonwealth sought to collect.”
— Mass. Gen. Laws ch. 62C, § 6(c) — 7 cases
Fahey v. Massachusetts Dep't of Revenue, 779 F.3d 1 (1st Cir. 2015). “Mass. Gen. Laws ch. 62C, § 6(c) ("section 3 At oral argument, the attorney for Gonzalez and Brown raised the point that even if a late filed return is not a return, it may qualify as an "equivalent report or notice" under section 523(a)(1)(B).”
Pendergast v. Massachusetts Dep't of Revenue (In re Pendergast), 494 B.R. 8 (Bankr. D. Mass. 2013). “” 17 Under Mass. Gen. Laws ch. 62C, § 6, [ejvery individual inhabitant of the commonwealth who receives or accrues during the taxable year Massachusetts gross income, as defined in section two of chapter sixty-two, in excess of eight thousand dollars shall make a return of such…”
Pendergast v. Massachusetts Dep't of Revenue, 510 B.R. 1 (1st Cir. BAP 2014). “’ ” At the risk of sounding overly simplistic, the filing deadline contained in Mass. Gen. Laws ch. 62C, § 6(c) would seem to be exactly the type of “filing requirements” to which the parenthetical phrase applies.”
Perkins v. Massachusetts Dep't of Revenue, 507 B.R. 45 (D. Mass. 2014). “” Mass. Gen. Laws ch. 62C, § 6(c); see also Department’s Br.”
Brown v. Massachusetts Dep't of Revenue (In re Brown), 489 B.R. 1 (Bankr. D. Mass. 2013). “” Mass. Gen. Laws ch. 62C, § 6(c). Since a late-filed return by definition does not comply with this Massachusetts filing requirement, the MDOR asserts that Massachusetts taxes relating to periods covered by such returns are never dischargeable.”
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