Amended Income Tax Forms 33x, Eica And Amended Telefile -1999 (Page 6 of 8) in pdf

Part 2 Line Item Change Instructions

Enter only the amount of increase or (decrease) for items 31 through

Line 41. Dependent Member of Household Under

57 in column B in the appropriate line on page 1 of this form. Enter

Age 12 Increase (Decrease)

any negative amounts in (parentheses).

The amount of deduction allowable is $1,200 ($600 for tax year

1996). You may not claim both the age 12 dependent deduction

For lines 46, 47 and 49 enter the number of dependents or exemp-

and child care expenses on line 40. See instructions for line 40.

tions increase or (decrease) as well as the dollar amount in the ap-

propriate spaces. Increases to deductions, exemptions and credits

Line 42. 50% Rental Deduction Increase

reduce your income. Enter these changes as positive numbers. If

(Decrease)

you are reducing deductions or exemptions previously claimed, en-

The rental deduction is limited to 50% of rent you paid, up to a max-

ter these as negative amounts. For lines 39, 47 and 49 enter the

imum amount of $2,500, or $1,250 if married filing separately. If you

amount of increase or (decrease) for each spouse where applicable.

are claiming the rental deduction, you must provide your landlord’s

name and address, address of the residence you are renting and the

Certain lines are addressed in detail. Those without instructions are

total amount of rent paid in the space provided in line 58.

considered to be self-explanatory. For more information about partic-

ular line item instructions, please refer to your Form 1, Form 1-NR/PY

Line 43. Other Deductions Increase (Decease)

or Telefile booklets.

If you are amending employee business expenses, you must attach

Line 31. Wages Increase (Decrease)

a copy of U.S. Form 2106 or 2106-EZ and U.S. Schedule A with

Form 33X. Refer to the worksheet in Form 1 or Form 1-NR/PY to

Be sure to report all amendments to wages from the state wage box

calculate your employee business expense deduction.

on your Form W-2 or W-2C (Amended). Do not use the federal wage

amount. Note: For tax years prior to 1998, Massachusetts does not

If you are amending the college tuition deduction (for 1997–1999

recognize the exclusion from wages for education or employer tui-

only), refer to the worksheet in Form 1 or Form 1-NR/PY and attach

tion reimbursement authorized under Section 127 of the Internal

to Form 33X.

Revenue Code. This deduction should not be used when computing

your Massachusetts wages.

Be sure to attach a copy of a revised Schedule Y as well as any re-

quired U.S. forms, e.g., Form 3903, Moving Expenses or Form 8853,

Line 32. Pension and Annuity Income Increase

Medical Savings Accounts and Long-Term Care Insurance Contracts.

(Decrease)

Line 51. Total Increase (Decrease) to Exemptions

Attach a copy of your Form 1099-R or amended 1099 if you are

Add lines 45 through 50 and enter the total on page 1, line 8, column

amending your pension income. Attach the Taxable Retirement Plan

Distribution Calculation Worksheet on page 7 if you are amending

B. If a part-year resident, multiply line 51 by Form 1-NR/PY, line 2. If

a nonresident, multiply line 51 by Form 1-NR/PY, line 14g. Enter the

income from a retirement plan. Since certain contributions made to

retirement plans were not excluded from Massachusetts gross in-

result in column C.

come, distributions from such plans are taxable after previously

Line 52. No Tax Status or Limited Income Credit

taxed contributions are recovered. Contributions from retirement

Increase (Decrease)

plans previously excluded from Mass. gross income are fully tax-

Attach Mass. Schedule NTS-L-NR/PY or Mass. AGI/Limited Income

able when distributed to a Mass. resident.

Credit Worksheet if you are claiming No Tax Status or if you are

Line 35. Rental, Royalty, REMIC, Partnership and

changing the amount of your Limited Income Credit. If you qualify

S Corporation Income Increase (Decrease)

for No Tax Status check the box on page 1, line 15 and enter “0” in

column C.

If amending your rental, royalty, REMIC, partnership or S corpora-

tion income, you must attach a revised U.S. and Massachusetts

Line 53. Credit for Taxes Paid to Another State

Schedule E. For amendments being made to partnership and S cor-

or Jurisdiction Increase (Decrease)

poration income, you should enclose a detailed explanation of the

If you are amending the Credit for Taxes Paid to Another State or Ju-

changes being made as well as a revised Schedule 3K-1 or SK-1.

risdiction, you must attach a copy of your return from the other state

Line 39. Social Security, Medicare, R.R., U.S.

or jurisdiction to Form 33X. Compute the amount of your allowable

or Mass. Retirement Increase (Decrease)

credit using the schedule/worksheet in Form 1 or Form 1-NR/PY.

This deduction is limited to $2,000 per person. Any deduction claimed

Line 54. Other Credits Increase (Decrease)

must be connected to taxable income reported on your return.

Enter the amount of credit you are increasing or (decreasing) in

Line 40. Child Under 15 (Child Under 13 for

the corresponding space and enter the total in line 54. You must at-

Tax Years 1998–1999), or Disabled Dependent

tach any applicable schedules found in Form 1 or Form 1-NR/PY

Spouse Care Deduction Increase (Decrease)

for credits that you are amending.

Refer to the worksheet in Form 1 or Form 1-NR/PY in order to calcu-

Line 56. Massachusetts Withholding Increase

late this deduction. This deduction is limited to $2,400 for one child,

(Decrease)

and a maximum amount of $4,800 for more than one child. If you are

Be sure to claim your Massachusetts withholding from the state with-

claiming this deduction, you may not claim the dependent member

holding box of your Form(s) W-2, W-2C (amended) or 1099-G. Attach

of household under age 12 deduction, (line 41 of this form). If you

copies of Forms W-2 or 1099 concerning any amounts amended.

previously claimed the under age 12 dependent deduction and now

wish to claim child care expenses, you must enter a negative $1,200

Withholding from another state or jurisdiction is not deductible; how-

($600 for tax year 1996) on line 41. Be sure to attach revised U.S.

ever you may be eligible for the Credit for Taxes Paid to Another

Form 2441 or U.S. Form 1040A, Schedule 2.

State or Jurisdiction in line 53.

Amended Income Tax Forms 33x, Eica And Amended Telefile -1999 Page 6

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