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12% Unrelated Trade or Business Capital Gains

23 Total 12% capital gain net income (from Massachusetts Form 2, Schedule B, line 30) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 23

Excess Deductions

24 Excess deductions allowed against 12% unrelated trade or business capital gains. If line 20 is greater than 12,

subtract line 12 from line 20 and enter the result here. Otherwise, enter “0” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 24

12% Tax

25 12% unrelated trade or business taxable capital gains. Subtract line 24 from line 23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

26 12% tax. Multiply line 25 by 12% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 26

Tax Before Credits

27 Credit recapture: Brownfields; Economic Opportunity Area; Low-income Housing; Historic Rehabilitation . . . . . . . . . . . . . . . 3 27

28 Total tax. Add lines 22, 26 and 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 28

Credits

29 Credit for income taxes paid to other jurisdictions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 29

30 Lead Paint Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 30

31 Economic Opportunity Area Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 31

32 Full Employment Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 32

33 Brownfields Credit. Enter certificate number 3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 33

34 Low-income Housing Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 34

35 Historic Rehabilitation Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 35

36 Film Incentive. Enter certificate number 3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 36

37 Medical Device Credit. Enter certificate number 3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 37

38 Total credits. Add lines 29 through 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38

39 Tax after credits. Subtract line 38 from line 28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 39

Payments

40 Massachusetts income tax withheld (enclose all Massachusetts Forms W-2, W-2G, 1099-G and 1099-R) . . . . . . . . . . . . . . 3 40

41 2008 overpayment applied to your 2009 estimated tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 41

42 2009 Massachusetts estimated tax payments (do not include the amount in line 41) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 42

43 Payments made with extension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 43

44 Refundable film credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 44

45 Refundable dairy credit. Enter certificate number 3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 45

46 Payment with original return (use only if amending a return) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 46

47 Total tax payments. Add lines 40 through 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47

Refund or Balance Due

48 Overpayment. If line 39 is smaller than line 47, subtract line 39 from line 47 and enter the result in line 48. If line 39 is

larger than line 47, go to line 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48

49 Amount of overpayment you want applied to your 2010 estimated taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 49

50 Amount of your refund. Subtract line 49 from line 48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50

51 Tax due. If line 39 is larger than line 47, subtract line 47 from line 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 51

52 M-2210F penalty 3 $ ______________________ ; Other penalties 3 $______________________. . . . . . . . . . Total penalty 52

53 Total payment due at time of filing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 53

54 Interest on unpaid balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 54

Form M-990t-62 - Exempt Trust And Unincorporated Association Income Tax Return - 2009 Page 2

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