Instructions For Form 1-Nr/py - Massachusetts Nonresident Or Part-Year Resident Income Tax - 2006 Page 14
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
4014
2006 Form 1-NR/PY Instructions — Line by Line Instructions
◗ an entertainer or athlete whose income does not
are a nonresident professional athlete who took
Nonresident
depend solely on receipts or winnings;
part in performances, bouts, meets, matches or
◗ a general or limited partner in a partnership; and
games that occurred in Massachusetts and you
Deduction and
◗ a shareholder of an S corporation with Mass-
were not paid for the specific event played in
achusetts source income.
Massachusetts, you must use the apportionment
Exemption Ratio
formula set forth in Massachusetts Regulation
Apportionment Methods
830 CMR 62.5A.1.
Since nonresidents are only taxed on income from
If you use the Nonresident Apportionment Work-
◗ Nonresident partners. If you are a nonresident
Massachusetts sources, the deductions and ex-
sheet, fill in the oval for the appropriate basis and
general or limited partner, you are taxed on your
emptions allowed to them are limited by the
then follow the instructions. If you have more than
distributive share of the income received by the
amount of this income. This happens in two ways.
one business or employment requiring the use of
partnership to the extent that the partnership in-
The deductions in line 15 and Schedule Y, lines 1,
the worksheet, complete and enclose one work-
come is Massachusetts source income, deter-
2, 4, 5, 7, 9 (certain amounts only — see Schedule
sheet for each business or employment.
mined as if the partnership were a nonresident
Y, line 9 instructions) and 13 must be matched to
◗ Working days basis. This basis should be
individual. If you are entitled to apportionment, the
specific items of income taxed on Form 1-NR/PY.
used by employees or self-employed persons who
partnership will apportion its income and notify
Other deductions and all exemptions must be pro-
qualify to use the Nonresident Apportionment
you of your share.
rated by the ratio of a taxpayer’s Massachusetts
Worksheet and who are compensated on an
source income to his/her total income.
◗ Nonresident shareholders of an S corporation.
hourly, daily, weekly or monthly basis. The income
If you are a nonresident shareholder in an S cor-
Line 14. Nonresident Deduction
of these taxpayers is to be allocated to Massachu-
poration, you are taxed on the distributive share of
setts in the proportion that the amount of time
and Exemption Ratio
income received by the S corporation to the extent
spent working in Massachusetts bears to the total
All nonresident taxpayers must complete lines 14a
that the S corporation income is Massachusetts
working time.
to 14g to arrive at this ratio. The ratio will be used
source income. If you qualify for apportionment,
◗ Mileage basis. An employee or self-employed
to determine what amounts, if any, you may deduct
the S corporation will apportion its income and
in lines 16 and 17; Schedule Y, lines 3 (alimony paid
person whose compensation depends on miles
notify you of your share.
traveled is taxed on that portion of total compen-
deduction), 6 (Archer medical savings account
Line 13. Nonresident
sation received in which the miles traveled within
(MSA) deduction), 8 (health care accounts deduc-
Massachusetts bear to total miles traveled.
Apportionment Worksheet
tion), 9 (deduction for clean fuel vehicles), 10 (stu-
dent loan interest deduction), 11 (college tuition
◗ Sales basis. For an employee or self-employed
13a. If your income is measured by working
deduction), 12 (undergraduate student loan inter-
days, enter the number of days you worked out-
person whose compensation depends upon sales
est deduction), 14 (home heating fuel deduction),
side Massachusetts.
or commissions, taxable income includes that por-
16 (commuter deduction); the amount of your ex-
tion of total compensation received which the sales
13b. Enter the number of days you worked inside
emptions in line 22a; and the Earned Income Credit
made inside Massachusetts bear to total sales. (For
Massachusetts. (If you spent a working day partly
in line 43.
the purposes of making this allocation, all sales for
inside and partly outside Massachusetts, treat the
Note: Nonresidents should use the line 14g ratio
which the taxpayer takes orders inside Massachu-
day as having been spent one-half inside the state.)
to determine the amount of the deduction for at-
setts are attributable to this state, regardless of
13c. Enter the total days worked both inside and
torney’s fees and court costs involving certain un-
whether the formal acceptance of the contract of
outside Massachusetts (the sum of lines 13a
lawful discrimination suits (from Schedule Y, line
sale takes place inside or outside Massachusetts.)
and 13b).
9) only if it is directly related to Massachusetts
Special Apportionment Methods
13d. Enter your nonworking days. Your nonwork-
income as reported on Form 1-NR/PY, line 12. If it
If you earned income both inside and outside
ing days are those days during the year (or during
is not directly related to income reported on Form
Massachusetts from one business or employment,
the period you worked, if your job lasted less than
1-NR/PY, you are not allowed any deduction.
and your actual Massachusetts income is not
a year) that you were not required to work, such
If married filing jointly, include in each line the in-
known and you cannot use the Nonresident Ap-
as Saturdays, Sundays, holidays, sick days, vaca-
come for both spouses. Enter any loss as “0.”
portionment Worksheet in line 13, use the follow-
tion and leave with or without pay. Complete the
14a. Enter in line 14a total 5.3% income from
ing appropriate apportionment method.
remainder of the Nonresident Apportionment
line 12.
Worksheet as indicated, and enter your Massachu-
◗ Self-employed and professional persons. If
setts income from line 13g in the appropriate line
14b. Enter in line 14b tax exempt Massachusetts
you earned income from both inside and outside
on Form 1-NR/PY. For example, if you are appor-
bank interest from the smaller of line 7a or line 7b.
Massachusetts and your books do not accurately
tioning your wages, enter the amount from line
reflect your Massachusetts source income, you
14c. Read the instructions for lines 24, 27 and 28.
13g in line 5.
must use a three-factor formula to apportion your
If these items apply to you, combine Schedule B,
Massachusetts income. Instructions for this
If you are using the mileage or sales basis, substi-
Part 1, line 7 and Part 2, line 13 (but not less than
method of apportionment are in Massachusetts
tute mileage or sales for working days and com-
“0”) and Schedule D, line 12 (but not less than “0”),
Regulation 830 CMR 62.5A.1.
plete all items in the worksheet, except line 13d.
and enter the total in line 14c. If there is no entry in
Indicate what basis you are using by filling in the
Schedule B, Part 2, line 7, enter the amount from
◗ Entertainers and professional athletes. If you
appropriate oval, and enter your Massachusetts
Form 1-NR/PY, line 24.
are a nonresident entertainer who performed in
income from line 13g in the appropriate line on
Massachusetts and you were not paid specifically
Form 1-NR/PY.
for the performance in Massachusetts, or if you
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form Ct-1040nr/py - Connecticut Nonresident Or Part-year Resident Income Tax Return - 2004
Financial
Form Ct-1040 Nr/py - Connecticut Nonresident And Part-year Resident Income Tax Return And Instructions - 2013
Financial
Form Ct-1040 Nr/py - Connecticut Nonresident And Part-year Resident Income Tax Return And Instructions - 2012
Financial
Form Ct-1040 Nr/py - Connecticut Nonresident And Part-year Resident Income Tax Return And Instructions - 2011
Financial
Form Ct-1040nr/py - Connecticut Nonresident And Part-year Resident Income Tax Return - 2006
Financial
Form Ct-1040nr/py - Connecticut Nonresident And Part-year Resident Income Tax Return - 2014
Financial
Form Ct-1040nr/py - Connecticut Nonresident And Part-year Resident Income Tax Return - 2007
Financial
Form Ct-1040nr/py - Connecticut Nonresident And Part-year Resident Income Tax Return - 2005
Financial
Related Categories
Parent category: Financial