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

Failure to file or failure to pay the proper amount of

return at within one year of

If you fill in the “Yes” oval, you, and your spouse if

tax when due will result in an increasing amount

the final federal determination to avoid this

filing a joint return, are authorizing DOR to call the

of interest and penalties. It is advantageous to file

penalty. This penalty is equal to 10% of the addi-

paid preparer to answer any questions that may

when your return is due even if you are unable to

tional tax due or $100, whichever is smaller. If the

arise during the processing of your return. You are

make full payment.

change indicates a refund, file an online applica-

also authorizing the paid preparer to:

◗ give DOR any information that is missing from

tion for abatement/amended return within one

If you owe any interest, penalty or addition for the

year, including acceptance of an amended federal

your return;

underpayment of estimated taxes, add those

◗ call DOR for information about the processing

return by the Internal Revenue Service.

amounts to the tax you owe and enter the total

of your return or the status of your refund or pay-

amount in line 50.

Sign Here

ment(s); and

◗ respond to certain DOR notices that you have

What Are the Interest and Penalties?

Interest: If you fail to pay the tax when due, inter-

shared with the preparer about math errors, offsets

Now that you have completed Form 1-NR/PY, sign

est will be charged. For further information, see

and return preparation. The notices will not be sent

your name. Your spouse must also sign if this is a

TIR 92-6 or call the Customer Service Bureau at

to the preparer.

joint return. Please note that the signature area is

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

at the bottom of page 1 of Form 1-NR/PY. Write

You are not authorizing the paid preparer to receive

1-800-392-6089.

the date you signed the return.

any refund check, bind you to anything (including

Penalty for Late Payment: The penalty for late

any additional tax liability), or otherwise represent

Attach to your Form 1-NR/PY, with a single sta-

payment is

⁄

% of the tax due per month (or frac-

you before DOR. If you want to expand the paid

ple, all state copies of your Forms W-2, W-2G,

tion thereof), up to a maximum of 25%.

preparer’s authorization, see Form M-2848, Power

PWH-WA, 2G, K-1 and any Forms 1099 which in-

of Attorney and Declaration of Representative.

cluded Massachusetts withholding. If making a

Penalty for Failure to File: The penalty for failure

payment, be sure to enclose Form PV with your

to file a tax return by the due date is 1% of the tax

The authorization cannot be revoked. However, the

Form 1-NR/PY. Form PV is attached to the back of

due per month (or fraction thereof), up to a max-

authorization will automatically end no later than

the envelope found in this booklet. Be sure to use

imum of 25%. If you were required to file a tax re-

the due date (without regard to extensions) for fil-

the light blue mailing label when mailing your Form

turn for income received in any prior year and you

ing your 2007 tax return. This is April 15, 2008 for

1-NR/PY with the Form PV. Form PV must be in-

did not file, you must file for that prior year.

most people.

cluded with your check to ensure proper crediting

Penalty for Protested (“Bad”) Check: If your

E-File Opt Out

of your account. Make your check or money order

check is not honored by your bank because of in-

For tax years beginning on or after January 1,

payable to Commonwealth of Massachusetts, and

sufficient funds or any other reason, a penalty may

2005, income tax return preparers who completed

be sure to sign the check and write your Social

be added equal to 2% of the amount of the check

100 or more original Massachusetts Forms 1 and

Security number on it. Be sure to include all three

or $10, whichever is greater, but no more than the

1-NR-PY, including those E-filed, during the pre-

pages of Form 1-NR/PY. Also, enclose all required

amount of the check.

vious calendar year are required to use electronic

Massachusetts forms and schedules. Do not sta-

means to file all personal income tax returns, un-

Addition for Underpayment of Estimated Taxes:

ple your forms together.

less the taxpayer specifically directs on the paper

You will generally be subject to this addition to tax

Paid Preparer Must Sign Your Return

form that the filing be on paper and signs Form

if you did not have withholding and/or estimated

Generally, anyone you pay to prepare your return

EFO, Personal Income Tax Declaration of Paper

tax payments equal to 80% of the total tax liability

must sign it in the space provided. Tax return pre-

Filing. Fill in oval if you do not want your preparer

required to be paid and your 2006 tax due after

parers are authorized to sign the return by means

to file your return electronically. See TIR 04-30

credits and withholding is greater than $400. If

of a rubber stamp, mechanical device, or computer

for more information.

you failed to meet this requirement, you must

software program, which must include either a fac-

complete and attach Massachusetts Form M-2210

Mailing

simile or printed name of the preparer. Preparers

to calculate the amount you must add to line 50.

If you are expecting a refund or if you have no tax

are personally responsible for affixing their signa-

The 80% requirement is reduced to 66

⁄

% for in-

due, use the white mailing label on the back of the

tures to returns. Preparers must also provide their

dividuals who receive two-thirds of their income

envelope that came with this booklet. If you do not

Social Security Number (SSN) or Preparer Tax

from fishing or farming.

have one, mail Form 1-NR/PY to: Massachusetts

Identification Number (PTIN) and Employer Identi-

Most taxpayers who qualify for an exception had

Department of Revenue, PO Box 7000, Boston,

fication Number (EIN) in the spaces provided. The

either a tax due of $400 or less or withholding

MA 02204.

preparer must give you a copy of the return for your

and/or estimated payments equal to their tax lia-

records. Someone who prepares your return but

If you have a tax due, use the light blue mailing

bility for the previous year. If you qualify for an

does not charge you should not sign your return.

label on the back of the envelope that came with

exception, fill in the oval marked “EX” under line

this booklet. If you do not have one, mail Form

Paid Preparer Authorization

50 on Form 1-NR/PY and enclose Massachusetts

1-NR/PY to: Massachusetts Department of Rev-

If you want to allow the Massachusetts Depart-

Form M-2210. You do not have to complete Form

enue, PO Box 7003, Boston, MA 02204

ment of Revenue (DOR) to discuss your 2006 tax

M-2210 if the balance due with your return is

Note: If using a tax software product, be sure to

return with the paid preparer who signed it, fill in

$400 or less. Form M-2210 is available by visiting

use the correct PO box. See page 3.

the “Yes” oval in the signature area of the return.

or at any Massachusetts De-

This authorization applies only to the individual

partment of Revenue location.

Note: Schedule lines without specific instructions

whose signature appears in the “Paid Preparer”

are considered to be self-explanatory. Be sure to

Penalty for Failure to Report Federal Change: If

section of your return. It does not apply to the firm,

list on each schedule the name and Social Security

the U.S. Internal Revenue Service changes your

if any, shown in that section.

number that appears first on Form 1-NR/PY. Do

income for a prior year (generally through audit),

not cut or separate schedules.

file an online application for abatement/amended

Instructions For Form 1-Nr/py - Massachusetts Nonresident Or Part-Year Resident Income Tax - 2006 Page 20

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