You’ll usually mail your Massachusetts state tax return to the Massachusetts Department of Revenue (DOR) at a specific P.O. Box in Boston, and the exact address depends on the form and whether you’re sending a payment.

Main mailing addresses (personal returns)

For the common individual income tax returns (Form 1 – resident, or Form 1‑NR/PY – nonresident/part‑year):

  • If you are including a payment (you owe tax):
    Massachusetts Department of Revenue, PO Box 7000, Boston, MA 02204.
  • If you are NOT including a payment (refund or no balance due):
    Massachusetts Department of Revenue, PO Box 7003, Boston, MA 02204.

Massachusetts DOR also notes that if you use a private courier (FedEx, UPS, DHL), you should send Form 1 or Form 1‑NR/PY (with or without payment) to their street address in Chelsea, MA, rather than a P.O. Box.

Other common forms (quick look)

For some other Massachusetts returns, the P.O. Box can change:

  • Form 2 (Fiduciary Income Tax):
    • With payment: PO Box 7001, Boston, MA 02204.
    • Without payment: PO Box 7002, Boston, MA 02204.
  • Form 3 (Partnership Return of Income):
    • PO Box 7006, Boston, MA 02204.

For certain business and corporate forms (like Form 355 corporation excise), DOR may use special “lockbox” or different mailing addresses, and you’re told to check the specific form instructions or the DOR mailing‑address page.

Simple table: personal returns by situation

[1] [1] [7] [7]
Situation Form Mailing address
Resident, with payment Form 1 Massachusetts Department of Revenue, PO Box 7000, Boston, MA 02204
Resident, no payment / refund Form 1 Massachusetts Department of Revenue, PO Box 7003, Boston, MA 02204
Nonresident/part‑year, with payment Form 1‑NR/PY Massachusetts Department of Revenue, PO Box 7000, Boston, MA 02204
Nonresident/part‑year, no payment / refund Form 1‑NR/PY Massachusetts Department of Revenue, PO Box 7003, Boston, MA 02204

Quick Scoop: Many filers in Massachusetts now e‑file through MassTaxConnect or other software because it’s faster and often required in some cases, but paper filing is still allowed if you mail to the correct box for your situation.

Mini “forum style” note

If you picture a forum thread in early 2026, you’d likely see people trading the two key P.O. Boxes—7000 and 7003—and reminding each other that using the wrong one can delay processing, especially during the busy filing season. Others would point out that the DOR’s own “Mailing addresses for Massachusetts tax forms” page is the most up‑to‑date reference and worth double‑checking each year before you drop your envelope in the mail.

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Find out exactly where to mail your Massachusetts tax return, with current addresses for Form 1 and other common forms, plus tips on when to use PO Box 7000 vs 7003.

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