Instructions For Form 1 - Massachusetts Resident Income Tax

Completing Your Form 1

Please read this page carefully as it explains the correct

method of completing your return.

Name and Address

•

PRINT IN BLACK INK

FOR PRIVACY ACT NOTICE,

Print in black ink the name, address and Social Security

SEE INSTRUCTIONS.

number of each person filing the return in the space

Ovals must be filled in completely. Example:

For the year January 1–December 31, 2006 or other taxable year beginning

, 2006, ending

provided. Enter names as they appear on your federal

Form 1

Massachusetts Resident Income Tax Return

2006

tax return.

1. YOUR SOCIAL SECURITY NUMBER

FIRST NAME

M.I.

LAST NAME

1 2 3 4 5 6 7 8

M I C H A E L

M U R R A Y

2. SPOUSE’S SOCIAL SECURITY NUMBER

SPOUSE’S FIRST NAME

M.I.

LAST NAME

Social Security Number

•

9 8 7 6 5 4 3 2 1

P E G G Y

U R R A Y

Be sure to enter the Social Security number of each

ADDRESS

CITY/TOWN/POST OFFICE/FOREIGN COUNTRY

STATE

ZIP + 4

1 2 3

A N Y

S T R E E T

A N Y T O W N

M A 0 2 3 4 5

person filing the return in the space provided.

If name/address has changed since 2005, fill in oval:

If taxpayer(s) is deceased, fill in appropriate oval(s) (see instr.): 1.

Total 3 $

State Election Campaign Fund

(this contribution will not change your tax or reduce your refund)

$1 You

$1 Spouse, if filing jointly

Filling in the Ovals

•

Filing status:

(select one only)

Single

Married filing joint return

Married filing separate return.

(Enter spouse’s

(both must sign return)

Soc. Sec. number in the appropriate space above.)

Head of household

(see instructions)

Make sure all ovals applicable to your filing situation are

Exemptions:

Fill in if noncustodial parent

Fill in if filing Sched. TDS (see instructions) Whole-dollar method only. Do not use cents.

filled in completely, as shown:

a. Personal exemptions. If single or married filing separately, enter $3,850. If head of household, enter $5,950.

0 0

7 7 0 0

If married filing jointly, enter $7,700 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a

0 0

2 0 0 0

b. Number of dependents. (Do not include yourself or your spouse.) Enter number 3

× $1,000 . . . . . . b

Filling in Dollar Amounts/ Reporting Losses

•

You must enclose Schedule DI.

0 0

When entering amounts on Form 1 and schedules, print

Spouse. Enter number 3

× $700 . . . . . . . . . . . . . . . . . . . . . . . c

c. Age 65 or over before 2007:

You

0 0

your numbers in black ink as shown below. Be sure there

Spouse. Enter number 3

× $2,200 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d

d. Blindness:

You

is only one number per box. Numbers must be written

0 0

e. Other: 1. Medical/Dental 3

2. Adoption 3

From U.S. Schedule A, line 4

See instructions

completely within the boxes and should not touch them.

0 0

9 7 0 0

f. Total exemptions. Add items a, b, c, d and e. Enter here and on line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2f

0 0

6 0 0 0 0

If you are reporting a loss in any line, mark over the “X”

Wages, salaries, tips and other employee compensation (from all Forms W-2) . . . . . . . . . . . . . . . . . . . 3 3

0 0

in the far left box for that line. Failure to do so will result

Taxable pensions and annuities (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4

in the loss being machine-read as a gain. Also, be sure

0 0

–

Mass. bank interest: a.3

b. exemption

to mark over the “X” boxes in the supporting schedules.

Exemption: if married filing jointly, subtract $200 from Total; otherwise subtract $100 & enter result.

If showing a loss, mark an X in box at left

Not less than “0.”

0 0

Do not use parentheses or minus signs to indicate losses.

Business/profession or farm income/loss (enclose Mass. or U.S. Sch. C or C-EZ or U.S. Sch. F) 3 6

0 0

4 5 0 0

▼

3 7

If showing a loss, mark over X in box at left

Rental, royalty, REMIC, partnership, S corp., trust income/loss (enclose Massachusetts Sch. E)

0 0

a. 3

b. 3

. . . . . . . . . a

1 2 3 4 5 6 7 8 9 0

Unemployment Compensation

Massachusetts state lottery winnings

0 0

Other income (alimony, taxable IRA/Keogh distr., winnings, fees) from Sch. X, line 5 (enclose Sch. X) 3 9

Not less than “0.”

0 0

5 5 5 0 0

Sign Your Return

TOTAL 5.3% INCOME. Add lines 3 through 9. (Be sure to subtract any loss(es) in lines 6 or 7) . . . . . 10

•

If showing a loss, mark an X in box at left

Amount paid to Social Security, Medicare,

After you have completed Form 1, sign your name at the

R.R., U.S. or Massachusetts retirement.

0 0

3 2 0 0

b. Spouse 3

Not more than $2,000 per person. a. You3

bottom of page 1. Your spouse must also sign if this is a

0 0

Child under age 13, or disabled dependent/spouse care expenses (from worksheet in instructions) . . . . . . . . . . . 3 12

joint return. Write the date you signed the return. Form 1

Number of dependent member(s) of household under age 12, or dependents age 65 or over (not you or your spouse) as of 12/31/06, or

disabled dependent(s)

(only if single, head of household or married filing joint return and not claiming line 12).

0 0

7 2 0 0

is not considered a valid return unless it is signed. Original

Not more than two: a. 3

× $3,600

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 13

0 0

signatures are required or the return will not be accepted.

Not more than $3,000

3 14

Rental deduction (rent paid in 2006): a.3

. . . . . . . .

($1,500 if married filing separately)

0 0

Other deductions from Schedule Y, line 17 (enclose Schedule Y). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 15

SIGN HERE. Under penalties of perjury, I declare that to the best of my knowledge and belief this return and enclosures are tr ue, correct and complete.

Your signature

Date

Print paid preparer’s name

Preparer’s SSN

Michael Murray

2 1 07

or PTIN

Spouse’s signature (if filing jointly)

Date

Paid preparer’s phone

Paid preparer’s

Peggy Murray

2 1 07

(

)

EIN

May DOR discuss this return with the preparer?

Yes

Paid preparer’s signature

Date

Fill in if self-employed

I do not want my preparer to file my return electronically

Mailing Checks and Enclosing Forms

•

Attach to Form 1, with a single staple only, your Form W-2 or 1099 withholding documents. If you are making a payment, complete Form PV, Payment

Voucher. Form PV is attached to the back of the envelope found in this booklet. Be sure to use the appropriate “Payment Due” or “Refund Due” label on the

envelope. Attach with a single staple your check or money order to the front of Form PV and enclose with your return. Do not staple supporting schedules

to the Form 1 as this will delay the processing of your return.

You may be able to lower your taxes by taking advantage of other deductions and/or other credits on Form 1. See lines 15 and 29 of Form 1 and

Schedule Y and Schedule Z instructions for a complete list of other deductions and/or credits for which you may be eligible. Senior citizens,

see line 39 and Schedule CB instructions for the Senior Circuit Breaker Credit.

See Schedule Y, line 14, Home Heating Fuel Deduction

Home heating fuel deduction for certain taxpayers. See worksheet in instructions . . . . . . . . . . . . . . .