Massachusetts R&D Tax Credit Summary
MA R&D Tax Credit Available

Yes


Eligible Entities

C-Corporations & S-Corporations


Deadline for Tax Filing

Due with Massachusetts Tax Return


Data Required to Compute Credit
  • Claim Period Qualified Research Expenses (QREs)
  • QREs for Prior 4 Tax Years
  • Gross Receipts for Prior 4 Tax Years

Credit Carryforward

15 Years


MA R&D Credit Summary

The Massachusetts research credit equals:

  • 10% of the excess of the qualified research expenses for the tax period over the base amount.

Special Notes

For taxable years beginning on or after January 1, 2015, taxpayers now have 2 options to calculate the MA R&D tax credit: Regular Method & Alternative Simplified Method.


MA Research Tax Credit

Important Links and Forms:

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