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2006 Form 1-NR/PY Instructions — Line by Line Instructions

and endangered wildlife and plants, and their habi-

that costs $175 or less). Examples of taxable

4. Total amount due. Subtract line 3 from line 2.

tats. This fund has helped restore and conserve in

items include automobiles, computers, furniture,

Not less than “0.” Enter the result here and on

the Commonwealth populations of the Bald Eagle,

jewelry, cameras, appliances, and any other item

Form 1-NR/PY, line 38. . . . . . . . . . .

Hessel's Hairstreak Butterfly, the Redbelly Turtle

that is not exempt. Generally, anyone who pays a

and the Plymouth Gentian.

sales or use tax to another state or territory of the

Line 40. Massachusetts Income

United States on tangible personal property to be

b. Organ Transplant Fund: The Organ Transplant

Tax Withheld

used in Massachusetts is entitled to a credit

Fund is administered by the Massachusetts De-

This represents all income taxes withheld for the

against the Massachusetts use tax, up to 5%. This

partment of Public Health. All contributions re-

Commonwealth of Massachusetts as indicated on

credit is allowed for sales or use tax paid to an-

ceived by the Fund assist patients with the costs

your copies of Forms W-2, W-2G, PWH-WA (Pro-

other state only if that state has a corresponding

of medications without which they might lose

moter Withholding), 2G, K-1 and certain 1099s, if

credit similar to the Massachusetts credit. See TIR

their transplanted organs.

applicable. Enter the total of all Massachusetts with-

03-1 for more information.

c. Massachusetts AIDS Fund: The Massachusetts

holdings in line 40. Attach, with a single staple,

Taxpayers may use the following table to self-report

AIDS Fund is administered by the Massachusetts

state copies to your return; otherwise, your claim of

a “safe-harbor” amount of use tax based on their

Department of Public Health. Contributions are

amounts withheld will not be allowed. If you have

Massachusetts adjusted gross income. A taxpayer

used for research, experimental treatment and ed-

lost any state copy, ask the payer for a duplicate.

may pay this amount in lieu of the actual amount

ucation related to Acquired Immune Deficiency

Copies of 1099s need only be attached if they show

of use tax that would otherwise be due with re-

Syndrome (AIDS). Massachusetts residents living

an amount for Massachusetts tax withheld.

spect to such purchases. Individual taxpayers

with AIDS receive experimental treatment through

electing to report use tax under this method will

Line 41. 2005 Overpayment Applied

clinical trials which are wholly supported with this

not be assessed additional use tax on audit, even if

Fund. The Fund also educates people with AIDS

to Your 2006 Estimated Tax

the actual amount of use tax due would have been

about treatment options and how to gain access

Include the exact amount of any 2005 overpay-

greater than the amount from the schedule.

to medication and experimental treatment.

ment you applied to your 2006 estimated taxes.

The estimated liability applies only to purchases

This amount can be found on your 2005 Mass-

d. Massachusetts United States Olympic Fund:

of any individual items each having a total sales

achusetts Form 1-NR/PY, line 48 or Form 1, line

Contributions to this fund are used to assist Mass-

price of less than $1,000. For each taxable item

43. Do not include any 2005 refund in this line.

achusetts residents in paying all or part of any costs

purchased at a sales price of $1,000 or greater,

associated with the development, maintenance

the actual use tax liability for each purchase must

Line 42. 2006 Massachusetts

and operation of the United States Olympic Team

be added to the amount of the estimated liability

Estimated Tax Payments

participating in the Olympics and the United States

derived from the following table. See TIR 04-26.

Paralympic Team participating in the Paralympics.

If you paid Massachusetts estimated income taxes

Mass. AGI per return *

Use tax liability

for 2006, enter in line 42 the total of all Massachu-

e. Massachusetts Military Family Relief Fund:

$25,010 – $025,000

$20

setts estimated tax payments, but do not include

The Massachusetts Military Family Relief Fund Is

$25,001 – $040,000

$15

the amount entered in line 41. Be sure to include

administered by the Friends of Massachusetts

$40,001 – $060,000

$25

any last quarter (of 2006) payment made on or be-

National Guard and Reserve Families. Contribu-

$60,001 – $080,000

$35

fore January 15, 2007.

tions to this fund are used to help members of the

$80,001 – $100,000

$45

Massachusetts National Guard and Massachu-

Every taxpayer (whether a resident or nonresident)

Above $100,000

Multiply Mass. AGI * by .0005

setts residents who are members of the reserves

who expects to pay more than $400 in Massachu-

* Line 10 of Schedule NTS-L-NR/PY.

of the armed forces of the United States and who

setts income taxes on income which is not covered

have been called to active duty after the Septem-

Prepare and retain with your records a list of your

by Massachusetts withholding must pay Mass-

ber 11, 2001 terrorist attacks, and their families,

out-of-state purchases in 2006 that are subject to

achusetts estimated taxes. Estimated tax payments

to defray the costs of food, housing, utilities,

the Massachusetts use tax. Complete the following

can be made online by using Web Services for In-

medical services, and other expenses.

worksheet to calculate your use tax if you are not

come by visiting or by Filing

self-reporting a safe-harbor amount. For more in-

Form 1-ES.

Add items a, b, c, d and e and enter the total in

formation about use tax, visit DOR’s website at

line 37.

Income which is not subject to withholding includes:

◗ salaries or wages earned in Massachusetts

Line 38. Massachusetts Use Tax Due

where the employer is not subject to Massachu-

Form 1-NR/PY, Line 38 Worksheet-Use Tax

On Out-of-State Purchases Made

setts withholding;

Due on Out-of-State Purchases (Part-Year

◗ unemployment compensation (if you did not

in 2006

(part-year residents only)

Residents Only)

elect voluntary Massachusetts withholding);

A 5% Massachusetts use tax is due on your tax-

1. Total of purchases in 2006, made while

◗ taxable REMIC income;

able purchases, made while a Massachusetts res-

a Massachusetts resident, subject to

◗ dividends and interest, including interest from

ident, of tangible personal property purchased for

Massachusetts use tax . . . . . . . . . .

Massachusetts banks;

use in Massachusetts on which you did not pay

2. Use tax. Multiply line 1 by .05

◗ gains from capital assets;

Massachusetts sales or use tax. These include,

(5%) . . . . . . . . . . . . . . . . . . . . . . . .

◗ income from an individual trade, business, pro-

but are not limited to, purchases made out-of-

3. Credit for sales/use tax paid to other states or

fession, partnership or S corporation;

state, on the Internet or from a catalog, where no

jurisdictions. Add the amount of any sales/use

◗ income from any estate or trust not taxed directly;

Massachusetts sales tax was paid. The use tax

tax paid to another state or jurisdiction, or 5%

◗ lottery or gambling winnings;

does not apply to out-of-state purchases that are

of the sales price, whichever is less, on each

◗ certain pensions;

exempt from the sales tax (for example, clothing

purchase reported in line 1 . . . . . . .

Instructions For Form 1-Nr/py - Massachusetts Nonresident Or Part-Year Resident Income Tax - 2006 Page 18

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