Surtax calculations on the Massachusetts 2025 Estimate Worksheet
Anyone else notice/not understand why the 4% surtax on Line 3 of the 2025 (i.e. in the 2024 program) Massachusetts Estimated Tax Worksheet does not automatically calculate? I would think this would be an easy programming item, given that it is a relatively simple math calculation. In the "A. Taxable Income" column, it would just be the sum of lines 1, 2a, 2b, and 2c minus the surtax threshold, with the resulting amount multiplied by 4% and carried over to the "B. Amount" column.
Further, if the taxpayer is subject to the surtax in 2024, the amount calculated on Line 3 in the "Current Year Taxable Income" column actually takes into account the adjusted threshold in 2025....not the threshold amount in 2024. So the current year amount subject to the surtax on line 3 is actually the 2025 amount.
Am I missing something here?
