Instructions For Form 1 - Massachusetts Resident Income Tax

Line by Line Instructions

When to File

What Should I Do If I Make a Mistake

sure your employer has listed the correct Social

Security number on your Form W-2. If you are

or Leave Something Off My Return?

married, you must list your spouse’s Social Secu-

Your Return

If, after filing your income tax return, you receive

rity number even if you are filing a separate return.

an additional tax statement or discover that an

Your Massachusetts Form 1 is due on or before

error was made, do not submit a second tax re-

To apply for an SSN, you must complete Form

April 17, 2007.

turn. If corrections are necessary, go to www.

SS-5. Form SS-5 is available online at

mass.gov/dor and use DOR’s online abatement ap-

security.gov, from your local Social Security Admin-

Automatic Extension Granted if

plication or file Form CA-6, Application for Abate-

istration (SSA) office, or by calling the SSA at 1-

100% Tax Due is Paid by Tax Return

ment/Amended Return. Form CA-6 is available at

800-772-1213. It usually takes about 2 weeks to

Due Date

, or you may have one mailed

receive an SSN. If you are a nonresident or resident

to you by calling (617) 887-MDOR or toll-free in

alien and you do not have and are not eligible to get

If line 3 of the Extension Worksheet on page 3 is

Massachusetts 1-800-392-6089.

an SSN, you must apply for an ITIN. For details on

“0” and 100% of the tax due for 2006 has been

how to do so, see Form W-7 and its instructions.

paid through:

What If I am Unable to Pay?

Form W-7 is available online at or by

◗ withholding;

If you are unable to pay the full amount of tax that

calling the IRS at 1-800-829-1040. It usually takes

you owe, you should pay as much of your tax lia-

about four to six weeks to receive an ITIN.

◗ timely estimated payments of tax;

bility as possible with this return. You will receive

◗ credits from your 2006 return; and

Name/Address Change

a bill from the Department for the remaining

◗ a refund from the prior tax year applied to the

amount of tax due plus accrued interest and

If you legally changed your name or address in

penalty charges. If the amount of that bill is less

2006, fill in the oval. If you changed your name,

next year’s tax liability,

than $5,000 and you still cannot pay it in full, you

enclose a copy of your Social Security card or

you are no longer required to file Form M-4868,

must apply formally to the Department for a small

driver’s license showing your new name. Failure to

Application for Automatic Extension of Time to

payment agreement in order to avoid collection

include this documentation could delay processing

File Massachusetts Income Tax Return. However,

activity. You can apply for a small payment agree-

of your return. If you move after filing, be sure to

if you do choose to file Form M-4868 in this in-

ment by visiting Web Services for Income at

leave a forwarding address with your local post of-

stance, you must do so electronically, either by

fice and file a Change of Address Form with the

telephone or via DOR’s website. See TIR 06-21

Massachusetts Department of Revenue. This form

for more information.

Note: Do not mail your request for a payment

is available to be filed online at ,

agreement with your tax return. Requests can also

Also, if you owe no tax or you are making a pay-

or by calling (617) 887-MDOR or toll-free in

be made once a bill is received by calling the De-

ment of $5,000 or more, you are required to file

Massachusetts 1-800-392-6089.

partment at (617) 887-MDOR or toll-free in Mass-

your extension by telephone or via the web. If you

achusetts 1-800-392-6089. Setting up a small

Deceased Taxpayer

are making a payment of less than $5,000, you

payment agreement will allow you to make monthly

also have the option of filing your extension elec-

Be sure to fill in the appropriate oval if a taxpayer

payments within a set time period to meet your un-

tronically. If there is a tax due with your exten-

died during the taxable year. For further informa-

paid liability.

sion, payment can be made through Electronic

tion, refer to the section “How Do I File a Dece-

Funds Withdrawal.

dent’s Return?”

Name and Address

Call (617) 660-2222 to file your extension by

Print the full name, address, and Social Security

Voluntary Contribution to

telephone or visit to file via

number of each person filing the return in the

State Election Campaign Fund

the Web.

spaces provided. Enter names as they appear on

You, and your spouse if filing jointly, may volun-

your federal return. Be sure to retain the four-digit

Note: Your extension will not be valid if you fail to

tarily contribute $1 each to the State Election Cam-

Personal Identification Number (PIN) printed on

pay 80% of your total tax liability through with-

paign Fund. The purpose of this fund is to provide

the back cover. You will need it to use DOR’s

holding, estimated tax payments or with your ex-

limited public financing for campaigns of eligible

Web-based and/or Interactive Voice Response

tension. Form M-4868 is available at

candidates for statewide and elective office. This

(IVR) applications, such as checking the status of

gov/dor or by calling (617) 887-MDOR or toll-free

contribution will not change your tax or reduce

your refund.

in Massachusetts 1-800-392-6089.

your refund.

Social Security Number(s)

Note: Lines without specific instructions are con-

Must I File on a Calendar Year Basis?

Be sure to enter your Social Security number(s) on

sidered to be self-explanatory.

No. You may file on a fiscal year basis if you keep

your return. Also, enter your Social Security num-

your books and records on that fiscal year basis

Line 1. Filing Status

ber on page 2 of Form 1 and on page 2 of Sched-

and if you receive permission from the Commis-

ules B or C, if filed. Failure to show the correct

Note: More than one filing status may apply to you.

sioner of Revenue. If you file on a fiscal year basis,

Social Security number in the space provided will

If so, you may wish to figure your taxes based

you must file on or before the fifteenth day of the

delay the processing of your return. If filing jointly,

upon more than one filing status to see which sta-

fourth month after the end of your fiscal year. Tax-

list your numbers in the order they appear on your

tus is to your benefit.

payers filing on a fiscal year basis must complete

federal return. Taxpayers filing their U.S. return

and file Form 13, Notice of Designation of Fiscal

using an Individual Taxpayer Identification num-

Year, available at or by calling

ber (ITIN) should enter that ITIN as their Social

(617) 887-MDOR or toll-free in Massachusetts 1-

Security number in the appropriate space. Also, be

800-392-6089.

Instructions For Form 1 - Massachusetts Resident Income Tax - 2006 Page 8

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