Fill out in black ink. For a faster refund, fle your return electronically at mass.gov/dor. You must also complete and enclose Schedule HC. Massachusetts Department of Revenue 2025 Form 1 Massachusetts Resident Income Tax Return TAXPAYER’S FIRST NAME MI LAST NAME TAXPAYER’S SOCIAL SECURITY NUMBER SPOUSE’S FIRST NAME MI LAST NAME SPOUSE’S SOCIAL SECURITY NUMBER MAILING ADDRESS (no. & street; apt./suite/postal box). If you have a foreign address, also complete line below

. CITY/TOWN STATE ZIP FOREIGN PROVINCE/STATE/COUNTY FOREIGN COUNTRY (OR COUNTRY CODE) FOREIGN POSTAL CODE Fill in if (see instructions): Amended return Other jurisdiction change (enter date of change) M M D D Y Y Y Y Federal amendment Amended return due to IRS BBA Partnership Audit State Election Campaign Fund (this contribution will not change your tax or reduce your refund) $1 Taxpayer $1 Spouse . . . . . . . . . . . . . Total $ Fill in if veteran of U.S. armed services who served in Operation Enduring Freedom, Iraqi Freedom, Noble Eagle or Sinai Peninsula. . . . . . Taxpayer Spouse Fill in oval(s) if taxpayer(s) is deceased. Taxpayer (date of death) M M D D Y Y Y Y Spouse (date of death) Fill in if under age 18. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Taxpayer Spouse Fill in if name has changed. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Taxpayer Spouse Fill in if noncustodial parent. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fill in if you are a custodial parent who has released claim to exemption for child(ren) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fill in if the following applies: Filing Schedule TDS Filing Schedule FCI Reporting digital assets (see instructions) M M D D Y Y Y Y  IF A LOSS, MARK AN X IN BOX  IF A LOSS, MARK AN X IN BOX a Total federal income (from U.S. Form 1040, line 9) 0 0 b Total federal adjusted gross income (from U.S. Form 1040, line 11a) 1 FILING STATUS. Fill in only one fling status (See instructions) Fill in if not using same fling status on the federal return Single Married fling jointly Married fling separately Fill in if joint fling exemption for spouses with Massachusetts gross income under $8,000 NRA Head of household 2 EXEMPTIONS a. Personal exemptions. Single/Married fling separately ($4,400), Head of household ($6,800), Married fling jointly ($8,800) 2a b. Number of dependents (do not include yourself or your spouse). Enclose Schedule DI . . . . . .Total × $1,000 = 2b c. Age 65 or over before 2026 You Spouse . . . . . . . . . . . . . . . . . . . . . . . . .Total × $ 1,700 = 2c d. Blindness You Spouse . . . . . . . . . . . . . . . . . . . . . . . . .Total × $2,200 = 2d e. Medical/dental (from U.S. Schedule A, line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2e f. Adoption. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2f g. TOTAL EXEMPTIONS. Add lines 2a through 2f. Enter here and on line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2g 0 0 0 0 0 0 0 0 0 0 0 0 0 0 SIGN HERE. Under penalties of perjury, I declare that to the best of my knowledge and belief this return and enclosures are true, correct and complete. YOUR SIGNATURE DATE SPOUSE’S SIGNATURE DATE / / / / TAXPAYER’S E-MAIL ADDRESS TAXPAYER’S PHONE Be sure to enclose any forms or schedules (W-2, W-2G, 1099, 62-WH, 3K-1, SK-1, PWH or LOA) that show Massachusetts withholding. 0 0

INCOME 3 W ages, salaries, tips and other employee compensation (from all Forms W-2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 4 Taxable pensions and annuities. Attach any Form(s) 1099-R with Massachusetts withholding. See instructions. . . . . . . . .4 5 Massachusetts bank interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 a. Business/profession income or loss. Enclose Schedule C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6a

b. Farming income or loss. Enclose U.S. Schedule F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b 7 If you are reporting rental, royalty, REMIC, partnership, S corporation, or trust income or loss, see instructions . . . 7 8 a. Unemployment compensation. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8a

b. Massachusetts state lottery winnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8b 9 Other income from Schedule X, line 7. Enclose Schedule X; not less than 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9 10 TOTAL 5.0% INCOME. Add lines 3 through 9. Be sure to subtract any losses in lines 6 or 7 . . . . . . . . . . . . . . . 10 DEDUCTIONS 11 a. Amount you paid to Social Security, Medicare, Railroad, U.S. or Massachusetts retirement. Not more than $2,000 . . . . . . . . . . . 11a

b. Amount spouse paid to Social Security, Medicare, Railroad, U.S. or Massachusetts retirement. Not more than $2,000. . . . . . . . . 11b 12 Reserved for future use. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12 13 Reserved for future use. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Rental deduction. See instructions.

a. Enter the total qualifed rent paid in 2025 in the box then divide by 2. . . . . . . . . . . . . . . . . . .

15 Other deductions from Schedule Y, line 19. Enclose Schedule Y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15 16 TOTAL DEDUCTIONS. Add lines 11 through 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16 17 5.0% INCOME AFTER DEDUCTIONS. Subtract line 16 from line 10. Not less than 0 . . . . . . . . . . . . . . . . . . . . . . .17 18 Total exemption amount (from line 2g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18 19 5.0% INCOME AFTER EXEMPTIONS. Subtract line 18 from line 17. Not less than 0. If line 17 is less than line 18, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19 20 INTEREST AND DIVIDEND INCOME (from Schedule B, line 38). Not less than 0. Enclose Schedule B . . . . . . . .20 21 TOTAL TAXABLE 5.0% INCOME. Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21 22 TAX ON 5.0% INCOME (from tax table). If line 21 is more than $24,000, multiply by .05. 23 INCOME FROM SCHEDULE B (see instructions). Not less than 0. Enclose Schedule B.

a. 8.5% income

b. 12% income

TOTAL TAX ON INCOME FROM SCHEDULE B. Add lines 23a and 23b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23 2025 FORM 1, PAGE 2 TAXPAYER’S FIRST NAME MI LAST NAME TAXPAYER’S SOCIAL SECURITY NUMBER Note: If choosing the optional 5.85% tax rate, fll in oval and see instructions . . . . . . . . . . . . . × .085 = 23a

0 0 0 0 . . . . . . . . . . . . . . × .12 = 23b

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ÷ 2 = 14 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . .22 0 0 0 0

25 Credit recapture amount. Enclose Schedule CRS. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25 26 Additional tax on installment sales. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .26

0 0 0 0

CREDITS

2025 FORM 1, PAGE 3 TAXPAYER’S FIRST NAME MI LAST NAME TAXPAYER’S SOCIAL SECURITY NUMBER 24 TAX ON LONG-TERM CAPITAL GAINS (from Schedule D, line 22). Not less than 0. Enclose Schedule D. If fling Schedule D-IS, Installment Sales, fll in oval and enclose Schedule D-IS . . . . . . . . . . . . . . . . . . . . . . .24 If excess exemptions were used in calculating lines 20, 23 or 24, fll in oval and see instructions 0 0 0 0 27 If you qualify for No Tax Status, fll in oval and enter 0 in line 28 (from worksheet) 28 TOTAL TAX 0 0 a. Income tax. Add lines 22 through 26 . . . . . . . . . . . . . . . . . . . . . . 28a b. 4% Surtax (from Schedule 4% Surtax, line 7). See instructions 28b 33 Voluntary fund contributions a. Endangered Wildlife Conservation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33a b. Organ Transplant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33b c. Massachusetts Public Health HIV and Hepatitis Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33c d. Massachusetts U.S. Olympic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33d e. Massachusetts Military Family Relief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33e f. Homeless Animal Prevention And Care. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .33f Total. Add lines 33a through 33f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .33 34 Use tax due on Internet, mail order and other out-of-state purchases (from worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .34 35 Health Care penalty. Not less than 0 (from worksheet). Enclose Schedule HC. a. You 0 0 b. Spouse 0 0 Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a + b = 35 36 AMENDED RETURN ONLY. Overpayment from original return. Not less than 0. See instructions . . . . . . . . . . . . . . .36 37 INCOME TAX AFTER CREDITS, CONTRIBUTIONS, USE TAX and HC PENALTY. Add lines 32 through 36 . . . . .37 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MASSACHUSETTS WITHHOLDING, PAYMENTS AND REFUNDABLE CREDITS Total tax. Add lines 28a and 28b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .28

0 0 0 0 0 0 0 0 29 Limited Income Credit (from worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .29 30 Income tax due to another state or jurisdiction (from worksheet). Not less than 0. Enclose Schedule OJC . . . . . . . . .30 31 Other credits (from Schedule CMS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .31 32 INCOME TAX AFTER CREDITS. Subtract total of lines 29 through 31 from line 28. Not less than 0 . . . . . . . . . . . .32 38 Massachusetts income tax withheld from: a. Form(s) W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38a 0 0 b. Form(s) 1099. Enclose Schedule 62-WH. See instructions . . . . . . . . . . . . . . . . . . .38b 0 0 c. Other forms. Enclose Schedule 62-WH. See instructions . . . . . . . . . . . . . . . . . . . . . 38c 0 0 Total. Add lines 38a through 38c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38 0 0

40 2025 Massachusetts estimated tax payments. Do not include line 39 amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .40 41 Payments made with extension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .41 42 AMENDED RETURN ONLY. Payments made with original return. Not less than 0. See instructions. . . . . . . . . . . . .42 43 EARNED INCOME CREDIT.

44 Senior Circuit Breaker Credit. Enclose Schedule CB . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 45 Reserved for future use. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 46 Child and Family Tax Credit. Enter number of dependents: a. x 47 Other refundable credits (from Schedule CMS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .47 49 Excess Paid Family Leave withholding. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .49 50 Nonresident withholding on sales of Massachusetts real estate (from Schedule 62-WH) . . . . . . . . . . . . . . . . . . . . . . . . .50 51 TOTAL. Add lines 38 through 42 and lines 48 through 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .51 52 OVERPAYMENT. If line 37 is smaller than line 51, subtract line 37 from line 51. If line 37 is larger than line 51, go to line 55. If line 37 and line 51 are equal, enter 0 in line 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .52 53 Amount of overpayment you want APPLIED to your 2026 ESTIMATED TAX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .53 54 THIS IS YOUR REFUND. Subtract line 53 from line 52. Mail to: Massachusetts DOR, PO Box 7000, Boston, MA 02204 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .54

Direct deposit of refund. See instructions. Checking Savings

0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2025 FORM 1, PAGE 4 TAXPAYER’S FIRST NAME MI LAST NAME TAXPAYER’S SOCIAL SECURITY NUMBER 39 2024 overpayment applied to your 2025 estimated tax (from 2024 Form 1, line 52 or Form 1-NR/PY, line 56.) Do not enter 2024 refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .39 0 0 0 0 0 0 0 0 0 0 a. Number of qualifying children b. Amount from U.S. return (See instructions) 43b × ____ = 43 Note: You cannot claim the Earned Income Credit if your fling status is married fling separately unless you qualify for an exception (see instructions). Fill in oval if you qualify for this exception. ______(See instructions) = . . . . . . . . . . . . . . . . . . . . . 46 48 TOTAL REFUNDABLE CREDITS. Add lines 43 through 47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .48 Type of account (select one):

Routing number (frst two digits must be 01 to 12 or 21 to 32) Account number R E F U N D 55 TAX DUE. Subtract line 51 from line 37. Pay in full online at mass.gov/masstaxconnect . . . . . . . . . . . . . . . . . . . . . .55 Or pay by mail. Make check payable to Commonwealth of Massachusetts. Write Social Security number(s) in memo section of check and be sure to sign check. Mail to: Massachusetts DOR, PO Box 7003, Boston, MA 02204. These amounts will affect your refund or tax due: Exception. Enclose Form M-2210. Interest 0 0 Penalty M-2210 amount 0 0 PRINT PAID PREPARER’S NAME PAID PREPARER’S SSN or PTIN PAID PREPARER’S PHONE DATE / / ( ) PAID PREPARER’S SIGNATURE PAID PREPARER’S EIN Fill in if self-employed DOR may discuss this return with the preparer I do not want my preparer to fle my return electronically BE SURE TO SIGN RETURN ON PAGE 1 AND ENCLOSE SCHEDULE HC (IF APPLICABLE). FOR PRIVACY ACT NOTICE, SEE INSTRUCTIONS. 0 0