Report the full amount of the income shown on your form in the area for the type of form on which it was reported; in your case, Form 1099-G.
The new IRS Revenue Ruling, RR 25-04, that also addresses the issue of paid family leave from state programs, is currently open for comments and it is advising states on how to report this income.
See this Massachusetts DOR webpage for more information. On January 15, 2025, the IRS issued Revenue Ruling 2025-4, which explains the federal income tax implications of benefits received from a state administered paid family and medical leave program that mirrors the PFML program. The federal guidance is effective for payments made on or after January 1, 2025.
Because the Massachusetts personal income tax relies on federal law to determine whether income is included or excluded from a taxpayer’s gross income, Massachusetts will generally conform to the conclusions reached by the IRS in Revenue Ruling 2025-4 that concern federal gross income. The Department is currently working on guidance that further explains Revenue Ruling 2025-4’s impact on Massachusetts tax law.
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