Obtain the Form

• Visit the Massachusetts Department of Revenue website. Click the "Forms and Publications" link on the left side of the page and select "Forms, Instructions and Mailing Address." Select the appropriate tax year from the drop-down box at the bottom of the page and select "Income Tax."
  
  

Complete the Form

• Click "Form 1 Package" and click "Form 1" and "Form 1 Instructions" to download the documents to your computer. Complete Form 1. If you have any questions pertaining to the form, refer to the Form 1 instructions.
  
  

Filing Your Return

• Print your return and sign and date the form. Attach all supporting documents to the form.
  
  If you do not owe tax and are due a refund, mail your forms to:
  Massachusetts Department of Revenue
  P.O. Box 7001
  Boston, MA 02204-7001
  
  If you owe tax, mail your forms to:
  Massachusetts Department of Revenue
  P.O. Box 7002
  Boston, MA 02204-7002
  
  

Additional Tips

• The Massachusetts Department of Revenue website allows taxpayers to file taxes electronically through the WebFile website; however, you can only file taxes for the previous tax year, up to October 15. For example, if you are filing your 2010 taxes after the April 15 deadline but before October 15, you can still file the forms electronically. If you are filing your 2010 taxes after October 15, 2011, you must mail your return.
  
  If you owe taxes on your previous year's return, the Massachusetts Department of Revenue will impose a failure-to-file penalty of one percent per month of the tax due, up to a maximum amount of 25 percent. If you do not owe taxes on the return, no penalty is imposed.
  
  Allow 12 weeks for the Massachusetts Department of Revenue to process your return.