Income items included in both Massachusetts and federal taxable income but with differences:
The following is a summary of the most common differences between the IRC and Massachusetts tax code for personal income tax purposes for 2022 tax years and thereafter.įor differences between Massachusetts state tax law and federal tax law for any prior tax year, see the personal income tax form instructions for that year. In the case of certain IRC sections, however, Massachusetts specifically adopts the IRC as currently in effect.
For personal income tax purposes, for tax years beginning on or after January 1, 2022, Massachusetts generally follows the provisions of the Internal Revenue Code (IRC) as amended and in effect on January 1, 2022.
