Form 9m 3/01 - Taxpayer Advisory Bulletin - State Of Massachusetts (Page 10 of 12) in pdf

Taxpayer Advisory Bulletin March 2001, Vol. 17, No. 1

Practitioner Guidelines for Preparing and Filing Imaged Massachusetts Tax Forms

Computer-Generated Forms

Department-Produced Forms

Entering Taxpayer Data

Use only a Department-approved

Print in black ink. Do not type. Make sure

computer-generated form. Approved

all applicable ovals are filled in com-

forms will not underline or print boxes

pletely. If using the whole-dollar method,

around the taxpayer data. Returns should

fill in the appropriate oval at the beginning

be single-sided, not double-sided.

of the form.

Indicating Losses

Computer-generated forms will indicate

Mark over the “X” in the far left of each

losses using a negative sign only.

line indicating a loss. Failure to mark the

box will result in the loss being machine-

read as a gain. Do not use parentheses

or negative signs.

Making Corrections

Do not make any corrections on the

Carefully “white-out” errors with white

form. Do not modify the name, address

correction fluid. Make corrections in

or tax data. If there is an error, print a

black ink. Do not type.

new return.

Wage Statement

Attach, with a single staple, state copy

Same as computer-generated forms.

of Forms W-2, W-2G and any 1099

(with Massachusetts withholding), to

Form 1 and Form 1-NR/PY.

Submitting Check or Money Order

For Form M-4868, staple check or money

For Form M-4868, staple check or

order where indicated. For Form 1 and

money order where indicated. For

Form 1-NR/PY, use Form PV, Massachu-

Form 1 and Form 1-NR/PY, use Form

setts Income Tax Payment Voucher.

PV, Massachusetts Income Tax Payment

Approved software programs will

Voucher. Form PV is directly attached to

produce a Form PV.

the Form 1 and Form 1-NR/PY payment

envelopes.

Assembling Return

Wage statement(s) followed by pages 1

Same as computer-generated forms.

and 2 of the return (and 3 of the 1-NR/PY);

Schedules X, Y, Z, B, D (all four pages),

E and C; other Massachusetts forms and

schedules; and federal forms and schedules.

A copy of U.S. Schedule C or C-EZ may be

substituted for Massachusetts Schedule C if

there are no differences between the amounts

reported on U.S. Schedule C or C-EZ and

amounts that would be reported on Mass-

achusetts Schedule C. Do not staple

forms and schedules.

Note: For Form 1-NR/PY, be sure to

include page 3 of the form.

Where to Mail Returns

Returns should be sent to the Mass-

Same as computer-generated forms.

achusetts Department of Revenue,

Boston, MA 02204 at the following

PO boxes:

Form 1 and Form 1-NR/PY, payment:

7003

Form 1, refund or zero balance due:

7000

Form 1-NR/PY, refund or zero balance

due: 7054

Form M-4868: 7070

Form 9m 3/01 - Taxpayer Advisory Bulletin - State Of Massachusetts Page 10

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