Instructions For Form 1 - Massachusetts Resident Income Tax

2006 Form 1 — Before You Begin

◗ Missing supporting schedules. Be sure all re-

Privacy Act Notice

Form 1-NR/PY. Generally, this means you must file

quired schedules are enclosed to support the in-

Form 1-NR/PY if you were a nonresident of Mass-

formation on your Form 1. These include

achusetts and you received Massachusetts source

Under the authority of 42 U.S.C. sec. 405(c)(2)

Massachusetts Schedules X, Y, Z, B, C, C-2, D, DI,

income in excess of $3,850 if single or married fil-

(C)(i), and M.G.L. c. 62C, sec. 5, the Department

E, and CB. We cannot process your return without

ing separately, $5,950 if head of household or

of Revenue has the right to require an individual to

these forms.

$7,700 if married filing jointly.

furnish his or her Social Security number on a

state tax return. This information is mandatory.

◗ Government employee pension contributions.

If, during the taxable year, you either moved to

The Department of Revenue uses Social Security

If you were a state, local or county employee and

Massachusetts or terminated your status as a

numbers for taxpayer identification to assist in

made contributions to a Massachusetts state or

Massachusetts resident to establish residency out-

processing and keeping track of returns and in de-

local pension plan, your total wages for state pur-

side the state, and your gross income was more

termining and collecting the proper amount of tax

poses will be different from the amount you re-

than $8,000 — whether received from sources in-

due. Under M.G.L. c. 62C, sec. 40, the taxpayer’s

port on your U.S. return. Report your total state

side or outside of Massachusetts — you must file

identifying number is required to process a refund

wages from your Form(s) W-2 on Form 1. This is

as a part-year resident on the Nonresident/Part-

of overpaid taxes. Although tax return information

generally box 16 of Form W-2.

Year Resident Income Tax Return, Form 1-NR/PY.

is generally confidential pursuant to M.G.L. c. 62C,

◗ Earned Income Credit. You must have your

What Is Gross Income?

sec. 21, the Department of Revenue may disclose

federal earned income credit amount from your

return information to other taxing authorities and

Massachusetts gross income includes the following:

U.S. return or as computed by the IRS if you wish

those entities specified in M.G.L. c. 62C, secs. 21,

◗ all wages, salaries, tips, bonuses, fees and

to claim the Earned Income Credit on Form 1.

22 or 23, and as otherwise authorized by law.

other compensation;

Also, you must complete Schedule DI, Dependent

◗ taxable pensions and annuities;

Information, if you have one or more qualifying

Common Form 1

◗ pension income from another state or political

children/dependents for the Earned Income Credit.

subdivision before any deduction;

◗ taxable IRA/Keogh and Roth IRA distributions;

◗ Missing signatures. Thousands of unsigned

Mistakes

◗ alimony;

returns are received by the Department every year.

◗ income from a business, trade, profession, part-

An incomplete or incorrect return can delay the

These returns must be returned to the taxpayers for

nership, S corporation, trust or estate;

processing of your return. Listed below are a

signatures. If a joint return is filed, both spouses

◗ rental, royalty and REMIC income;

number of tips to help us process your return as

must sign the return. Make sure signatures are on

◗ unemployment compensation;

quickly as possible.

the correct lines. Remember to sign your return at

◗ taxable interest and dividends;

the bottom of page 1 of Form 1.

Note: You should not staple any items, other than

◗ gambling winnings;

◗ Missing Form PV. If you are making a payment,

any required Form(s) W-2 or 1099, to Form 1. Any

◗ capital gains;

enclosures such as schedules, statements, Form

make certain you fill out Form PV, Massachusetts

◗ taxable portion of scholarships and fellowships;

PV, etc. should simply be placed in the envelope

Income Tax Payment Voucher. Form PV is attached

and

along with Form 1 when mailing.

to the back of the envelope found in this booklet.

◗ any other income not specifically exempt.

Enclose Form PV and your check with your return.

◗ Missing Social Security number(s). Be sure to

Massachusetts gross income also includes the fol-

Be sure to use the light blue mailing label when

enter your Social Security number(s) in the spaces

lowing which are not subject to U.S. income tax:

mailing your Form 1 with the Form PV. Note: Go to

◗ interest from obligations of states and their po-

provided.

and click on Web Services for

litical subdivisions, other than Massachusetts and

◗ Incorrect computation. The Department cor-

Income for online payment options.

its political subdivisions; and

rects many returns each year due to errors in

◗ income earned by a resident from foreign

computation. Before mailing your return, check

Filing Your

employment.

your arithmetic to make sure the computations

are correct.

Massachusetts gross income does not include:

Massachusetts

◗ interest on obligations of the U.S. and U.S.

◗ Filing status. Be sure to fill in the correct oval

territories;

in line 1, Filing Status. This line is frequently

Return

◗ amounts received as U.S. Social Security, pub-

overlooked.

lic welfare assistance, Veterans Administration

◗ Exemptions. Be sure that you specify the num-

If you were a legal resident of Massachusetts and

disability payments, G.I. Bill education payments,

ber of exemptions you are claiming in line 2, items

your gross income was more than $8,000 —

worker’s compensation, gifts, accident or life insur-

b, c and d. Enter the appropriate number(s) in the

whether received from sources inside or outside of

ance payments, or certain payments received by

small white box(es). Note: You must complete

Massachusetts — you are required to file a Mass-

Holocaust survivors; and

Schedule DI, Dependent Information, if claiming a

achusetts income tax return. If your gross income

◗ compensation earned by members of the armed

dependent exemption in line 2b.

was $8,000 or less, you do not need to file a return.

forces for service in a combat zone (excluded to

◗ Missing withholding statement(s). Be sure the

the same extent as under federal law).

If you did not live in Massachusetts but received

state copy of Form(s) W-2 (Wages), W-2G (Win-

Massachusetts source income in excess of your

nings), PWH-WA (Promoter Withholding), 2G and

personal exemption amount multiplied by the ratio

any Form 1099 that show Massachusetts income

of your Massachusetts income to your total in-

tax withheld are attached with a single staple. These

come, you must file as a nonresident on the Non-

forms are frequently missing and must be obtained

resident/Part-Year Resident Income Tax Return,

later from you in order to process the return.

Instructions For Form 1 - Massachusetts Resident Income Tax - 2006 Page 6

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