Massachusetts R-408 is a form issued by the Massachusetts Department of Revenue for the purpose of claiming a refund or credit of Massachusetts income tax. The form is required for individuals, corporations, partnerships, trusts, and estates who have paid more Massachusetts income tax than they owe. There are three types of Massachusetts R-408 forms: the R-408A, R-408B, and R-408C. The R-408A is used by individuals to claim a refund or credit of Massachusetts income taxes. The R-408B is used by corporations, partnerships, trusts, and estates to claim a refund or credit of Massachusetts income taxes. The R-408C is used by individuals to claim a refund or credit of Massachusetts income taxes for the prior tax year.