Overview

For federal purposes, your filing status determines your income tax rate. For Massachusetts purposes, your filing status determines how many personal exemptions you're allowed. For federal purposes, there are 5 filing statuses:

Single

Married filing a joint return

Married filing a separate return

Head of household

Qualifying widow(er) with dependent child

Massachusetts offers all but the qualifying widow(er) with dependent child. Generally, if you claim this status federally, you qualify for head of household for Massachusetts.

There are several different filing status options. Filing status also determines whether you're eligible for certain deductions, exemptions, credits, etc.

Your Massachusetts filing status may differ from that allowed on your federal return.