Instructions For Form 1 - Massachusetts Resident Income Tax

2006 Form 1 — Line by Line Instructions

Single

Schedule TDS — Inconsistent Filing

Line 2b: Number of Dependents

Fill in the “Single” oval if you were single as of De-

Position Penalty

You may claim a $1,000 exemption for each of

cember 31, 2006. This status applies to you if at

your dependents if you claimed them on your U.S.

Fill in the oval and attach Schedule TDS, Taxpayer

the close of the taxable year you fit into any of the

return. Enter in the box in item b the number of

Disclosure Statement, if you are disclosing any in-

following categories:

dependents you listed on U.S. Form 1040, line 6c

consistent filing positions. Schedule TDS is avail-

or U.S. Form 1040A, line 6c. Do not include your-

able on our website at The

◗ you were unmarried;

self or your spouse. Then, multiply that total by

inconsistent filing position penalty (see TIR 06-5,

◗ you were a widow or widower whose spouse

$1,000 and enter the total amount in line 2b. Be

section IV) applies to taxpayers that take an in-

died before 2006; or

sure to fill out Schedule DI, Dependent Informa-

consistent position in reporting income. These

◗ you were legally separated under a final judg-

tion, if you are claiming a dependent exemp-

taxpayers must “disclose the inconsistency” when

tion(s). Failure to do so will delay the processing

filing their Massachusetts return. If such inconsis-

ment of the probate court.

of your return.

tency is not disclosed, the taxpayer will be subject

Please note that you are not single if: (1) you have

to a penalty equal to the amount of tax attributable

Note: In a few cases, the number of dependents

obtained a judgment of divorce which has not yet

to the inconsistency. This penalty is in addition to

claimed for Massachusetts purposes and for U.S.

become final; (2) you have a temporary support

any other penalties that may apply.

purposes may differ. For U.S. tax purposes, a de-

order; or (3) you and your spouse simply choose

pendent exemption is not allowed for a person who

A taxpayer is deemed to have taken an “inconsis-

to live apart.

would otherwise be a dependent but who files

tent position” when the taxpayer pays less tax in

Married Filing Joint Return

his/her own income tax return and claims a per-

Massachusetts based upon an interpretation of

Fill in the “Married filing joint return” oval if you

sonal exemption. For Massachusetts tax pur-

Massachusetts law that differs from the position

were legally married as of December 31, 2006.

poses, you can claim a dependent exemption for

taken by the taxpayer in another state where the

Both spouses are responsible for the accuracy of

such a person. If you claim such a dependent in

taxpayer files a return and the governing law in that

all information entered on a joint return and both

Massachusetts, increase the number reported in

other state “is the same in all material respects” as

must sign. A joint return is allowed even if only one

item b from your U.S. return by the number of

the Massachusetts law. The Commissioner may

spouse had income or if one spouse died during

waive or abate the penalty if the inconsistency or

such additional dependents. Also, same-sex joint

2006. For further information, refer to the section

failure to disclose was attributable to reasonable

filers should combine the number of dependents

“What Are the Rules for Filing a Joint Return?”

cause and not willful neglect.

from their federal returns to arrive at the number

Note: Same-sex spouses filing a Massachusetts

of Massachusetts dependents. See TIR 04-17 for

New — Whole Dollar Method Now

joint return should combine their figures from

more information.

Required

their separate U.S. returns.

Line 2c: Age 65 or Over Before 2007

The Department of Revenue now requires that the

Married Filing Separate Return

You are allowed an additional $700 exemption if

whole dollar method be used for entries made on

you were age 65 or over before January 1, 2007.

Fill in the “Married filing separate return” oval if

forms or schedules. For example, amounts be-

you were legally married as of December 31, 2006,

If your spouse was age 65 or over and you are fil-

tween $1.00 and $1.49 should be entered as $1.00

and if you and your spouse are not filing a joint

ing a joint return, you may also claim a $700 ex-

and amounts between $1.50 and $2.00 should be

return. Be sure to enter your spouse’s Social Se-

emption for your spouse. Fill in the appropriate

entered as $2.00. However, calculations on work-

curity number in the space provided.

oval(s) and enter the total number of persons age

sheets used to reach amounts shown on the re-

65 or over in the small box. Multiply that total by

Head of Household

turn may be made in one of two ways: (1) round

$700 and enter the total in line 2c.

amounts before adding them up and enter the re-

Fill in the “Head of household” oval if you qualify

Line 2d: Blindness Exemption

sulting total on the form, or (2) add amounts to

to file this status federally. This status is for un-

the penny, and then round to the whole dollar for

You are allowed an additional $2,200 exemption if

married people who paid over half the cost of

entry on the form. Either method is acceptable as

keeping up a home for a qualifying person, such as

you are legally blind. If your spouse is also legally

long as one method is used consistently through-

a child who lived with you or your dependent par-

blind and you are filing a joint return, you may also

out the return.

ent. Certain married people who lived apart from

claim a $2,200 exemption for your spouse. Fill in

their spouse for the last six months of 2006 may

the appropriate oval(s) and enter the total number

Line 2. Exemptions

also be able to use this status. See IRS Publication

of blindness exemptions in the small box. Multiply

that total by $2,200 and enter the total in line 2d.

501, Exemptions, Standard Deduction, and Filing

Line 2a: Personal Exemptions

Information, for more information.

Each taxpayer is entitled to claim a personal ex-

Legal Definition of Blindness

emption. The amount of your personal exemption

Noncustodial Parent

You are legally blind and qualify for the blindness

depends on your filing status as filled in line 1.

Fill in this oval if you are a “noncustodial parent.”

exemption if your visual acuity with correction is

◗ If you are single or married filing a separate re-

A noncustodial parent is defined as a person who

20/200 or less in the better eye, or if your peripheral

turn, enter $3,850 in line 2a.

has a minor child, but does not live with the child.

field of vision has been contracted to a 10-degree

◗ If filing as head of household, enter $5,950 in

radius or less, regardless of visual acuity.

Note: If you are the biological parent of a child,

line 2a.

but your parental rights have been terminated, you

◗ If married filing a joint return, enter $7,700 in

are not the noncustodial parent of that child.

line 2a.

Instructions For Form 1 - Massachusetts Resident Income Tax - 2006 Page 9

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