Amended Income Tax Forms 33x, Eica And Amended Telefile -1999 (Page 5 of 8) in pdf

and certain capital gain income. Enter the difference between your

Enter the amount of increase or (decrease) from page 2, line 56 in

revised Massachusetts Schedule B and your original Schedule B in

column B.

If you are amending your Massachusetts withholding, you must at-

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

tach copies of your Form(s) W-2 or 1099 as amended showing the

changes to withholding.

Line 14. Total 5%, 4%, 3% and 2% Tax

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

Enter your 5%, 4%, 3% and 2% tax as originally reported on Form 1

column C.

or Form 1-NR/PY in column A.

Line 22. Payments

If you are amending tax year 1996, enter your 5% tax from Form 1,

line 22 or from Form 1-NR/PY, line 26 in column A. Compute your

Enter the total of your payments. These include estimated income tax

5% tax as amended (including available excess exemptions) and

payments, payments made with an extension, payments made with

enter the difference in column B. Be sure to account for any excess

your original return, credits from previous year, and other payments

exemptions taken against 12% income. Attach revised U.S. and

such as additional payments made for the tax year you are amend-

Massachusetts Schedules D to this return.

ing or payments made with a previously filed amended return. Do

not include interest and penalties previously paid.

If you are amending tax year 1997–1999, complete revised U.S. and

Massachusetts Schedules D and attach them to this return. Be sure

Enter payments previously made in column A.

to account for any excess exemptions taken against interest (other

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

than interest from Massachusetts banks), dividends and certain cap-

ital gain income. Enter the difference between your revised Mass-

Line 23. Capital Gains Tax Credit from Previous

achusetts Schedule D and your original Schedule D in column B.

Years

Recent legislation made changes to the calculation of tax on capital

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

gains and interest and dividends. These changes are retroactive to

column C.

1996. If any of the changes reduce the amount of tax for 1996,

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

1997 or 1998, you may recalculate your tax for those prior years.

The difference in the amount of tax previously paid and the amount

Line 15. Total Tax

of tax calculated under the new legislation may be claimed in sev-

Combine lines 12 through 14 and enter the totals in columns A, B

eral ways. You may apply for a refund of the difference or it may be

and C. If you are claiming No Tax Status, enter “0” in column C and

claimed as a credit on the succeeding years tax form. If you elected

check the No Tax Status box. Attach Mass. Schedule NTS-L-NR/PY

to recalculate your tax and claimed a credit on your succeeding

or Mass. AGI worksheet with your calculations for the year you are

years tax form, enter in line 23 the amount of the credit as calculated

amending.

on Schedule CGT, Capital Gains Tax Recalculation.

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

For a detailed explanation of the new law, see TIR 99-17.

Line 16. Credits

Line 24. Total Payments

Enter the total credits including Limited Income Credit, Income Tax

Add lines 20 through 23 in column C.

Paid to Other State or Jurisdiction, Long-Term Capital Gains Tax

Credit Applied to 12% Income (for tax years 1996–1998 only), En-

Line 25. Overpayment, if Any, on Original Return

ergy Credit, Lead Paint Credit, Economic Opportunity Area Credit,

Enter the amount of overpayment claimed on your original return or

Full Employment Credit, Septic Credit and Brownfields Credit.

the amount of overpayment as adjusted by DOR.

The amount entered in column A should be the amount stated on

Line 26. Net Payments

your original return.

Subtract line 25 from line 24.

Enter the amount of increase or (decrease) from page 2, line 55 in

Line 27. Amount of Your Refund

column B.

If line 26 is greater than line 19, column C, subtract line 19, column

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

C from line 26. Do not complete the rest of this form. Be sure to

column C.

sign the return on the reverse side.

Note: The Limited Income Credit, if applicable, must be taken be-

Line 28. Additional Tax Due

fore any other credits. The total of all credits may not exceed your

If line 26 is less than line 19, column C, subtract line 26 from line

total tax on line 15.

19, column C.

Line 18. Voluntary Contributions

Line 29. Interest and Penalties

Enter the amount from your original return in both columns A and C.

Refer to the section “Will I Owe Any Interest or Penalties” on page 3

The amount of contributions made may not be amended.

of this booklet and compute the appropriate amounts.

Line 20. Massachusetts Income Tax Withheld

Line 30. Amount You Owe

Enter the amount of Massachusetts state withholding from your

Add line 28 and line 29 and pay in full with this return. Write your

Form(s) W-2, W-2G, 1099-G and 1099-R if applicable.

Social Security number on the lower left corner of your check and

The amount entered in column A should be the amount stated on

make your check payable to: Commonwealth of Massachusetts.

your original return or as adjusted by DOR.

Be sure to sign the return on the reverse side.

Amended Income Tax Forms 33x, Eica And Amended Telefile -1999 Page 5

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