What is prior tax paid?
Prior tax paid is the amount you paid when you filed your 2025 Massachusetts return. It is NOT the overall tax or withholding and should not include any penalties or interest paid.
The amount of prior tax paid on your 2025 Massachusetts return is on either Form 1, Line 55 or Form 1-NR/PY, Line 59.
Example: You filed an original Massachusetts return and had $30,000 of income. This resulted in an overall tax liability of $600. Throughout the year, you had $500 in taxes withheld from your paychecks. When you filed your original Massachusetts return, you paid the $100 in taxes you still owed ($600 of total tax liability - $500 in tax withholdings). This $100 is the prior tax paid on your original Massachusetts Form 1, Line 55 or Form 1-NR/PY, Line 59, and that's the amount you would enter.
The amount of prior tax paid on your 2025 Massachusetts return is on either Form 1, Line 55 or Form 1-NR/PY, Line 59.
Example: You filed an original Massachusetts return and had $30,000 of income. This resulted in an overall tax liability of $600. Throughout the year, you had $500 in taxes withheld from your paychecks. When you filed your original Massachusetts return, you paid the $100 in taxes you still owed ($600 of total tax liability - $500 in tax withholdings). This $100 is the prior tax paid on your original Massachusetts Form 1, Line 55 or Form 1-NR/PY, Line 59, and that's the amount you would enter.
