Amended Income Tax Forms 33x, Eica And Amended Telefile -1999 (Page 4 of 8) in pdf

Note: You cannot amend your filing status from married filing joint

Enter the amount of increase or (decrease) from page 2, line 44 in

to married filing separate if the due date of the original tax return

column B.

has passed, unless each spouse had a different period of residency

Combine the amounts in columns A and B and enter the result in

in Massachusetts.

column C.

Previous Bill

Line 7. 5.95% Income After Deductions

If you already owe and have been billed for additional state income

Subtract line 6 from line 5.

tax for the year you are amending, but have not yet paid the bill in

full, check “Yes.” If not, check “No.”

Line 8. Total Exemptions

Enter your total exemptions consisting of: personal exemptions;

Lines 5 through 23 (columns A through C).

number of dependent children; age 65 or over; medical exemption;

Enter all negative amounts in (parentheses).

blindness exemption and adoption expense exemption.

Column A. Amount on original return: Enter the amounts you

The amount entered in column A should be the amount of exemp-

originally reported on your return in column A. If DOR later notified

tions stated on your original return.

you that corrections or adjustments have been made, enter those

adjusted amounts in column A instead of the amounts you reported

Enter the amount of increase or (decrease) from page 2, line 51 in

on your original return.

column B.

Column B. Net change — increase or (decrease): Enter your in-

Combine the amounts in columns A and B and enter the result in

crease or (decrease) in column B from lines 31 through 57 on the

column C.

reverse side of this form. You should complete Part 2 of the form

Line 9. 5.95% Income After Exemptions

prior to completing page 1, lines 5–23, columns B and C. You

Subtract line 8 from line 7. If line 8 exceeds line 7, see the instructions

must state any increase or (decrease) to any affected line items on

for the form you file for information on applying excess exemptions.

the reverse side of this form in order for DOR to identify the changes

that you are making. See the “Part 2 Line Item Change Instructions”

Line 10. Interest and Dividend Income (1999 only)

on page 6 of this booklet.

If you are amending interest and dividend income for tax year 1999,

Column C. Corrected amount: Add any increase entered in col-

complete a revised U.S. and Massachusetts Schedule B and attach

umn B to the amount in column A or subtract any (decrease) entered

it to this return. Be sure to account for excess exemptions taken

in column B from the amount in column A and enter the result in col-

against interest (other than interest from Massachusetts banks), divi-

umn C. For any item that you are not changing, enter the amount

dends and certain capital gain income. Enter the difference between

from column A in column C.

your revised Massachusetts Schedule B and your original Schedule

B in column B.

Line 5. 5.95% Income

Note: Columns A and C cannot be less than “0.”

Enter your total 5.95% income consisting of wages, pension income,

Mass. bank interest, business or profession income, rental income,

Line 11. Taxable 5.95% Income

unemployment income or other 5.95% income.

Add line 9 and line 10.

Note: You must enter the amount from your original return in line 5,

Line 12. Tax on 5.95% Income

column A.

Multiply the amount in line 11, column A by .0595 and enter the re-

Amounts entered in line 5, column A should be taken from the fol-

sult in column A.

lowing line items.

Multiply the amount in line 11, column B by .0595 and enter the re-

Form 1: Use line 10.

sult in column B.

Form 1-NR/PY: Use line 12.

Combine columns A and B and enter the result in column C.

Telefile: Use “Total 5.95% Income” from your receipt.

Note: Columns A and C cannot be less than “0.”

Do not use the line for “5.95% income after deductions and

Line 13. Total 12% Tax

exemptions.”

For tax years 1996–1998, complete the 12% Income and Tax Calcu-

Enter the amount of increase or (decrease) from page 2, line 38 in

lation Worksheet found on page 7 in this booklet. Enter the amounts

column B.

in columns A, B and C.

Combine the amounts in columns A and B and enter the result in

Note: Columns A and C cannot be less than “0.” Be sure to attach

column C.

the 12% Income and Tax Calculation Worksheet and revised U.S.

Schedule B and Massachusetts Schedule B.

Line 6. Total Deductions

Note: Excess exemptions are also entered on the 12% Income and

Enter your total deductions consisting of: Social Security; child under

Tax Calculation Worksheet. Attach the 12% Income and Tax Calcu-

age 15 (for tax years 1998 and 1999, child under age 13), or disabled

lation Worksheet with this return.

dependent/spouse care deduction; dependent member under age

12 deduction; 50% rental deduction and other deductions listed on

For tax year 1999, if you are amending 12% income and tax, com-

Schedule Y.

plete a revised U.S. and Massachusetts Schedule B and attach it to

this return. Be sure to account for excess exemptions taken against

The amount entered in column A should be the amount of deduc-

interest (other than interest from Massachusetts banks), dividends

tions stated on your original return.

Amended Income Tax Forms 33x, Eica And Amended Telefile -1999 Page 4

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