Married filing joint

You can file as married filing joint if you meet these conditions:

You and your spouse were legally married as of the last day of the year and were residents of Massachusetts for the same period of time during the year

You may also file jointly if your spouse died during the year

Please note that a joint return isn't allowed if both you and your spouse weren't Massachusetts residents for the same portion of 2025.

Please also note that for tax years beginning on or after January 1, 2024, married couples must file a joint Massachusetts return if they filed a joint federal income tax return, unless one of the spouses wasn’t required to file a Massachusetts return because their Massachusetts gross income was $8,000 or less. The Department of Revenue will issue guidance providing for an exemption from the requirement or an adjustment in some cases where one or both spouses is a nonresident.

You and your spouse are both responsible for the accuracy of all information entered on a joint return, and both of you must sign.