Looking for a Massachusetts Tax Forms And Templates? Download it for free!

2006 Form 1-NR/PY Instructions — Schedule Instructions

tered on Schedule X. A net operating loss from a

Form 1040, Schedule A, line 26. Same-sex joint

Line 4. Amounts Excludible Under

business or profession cannot be carried forward

filers should also recalculate their US. Form 2106 or

MGL Ch. 41, Sec. 111F or U.S. Tax

or backward to offset individual income in any

2106 EZ by combining allowable expenses as re-

Treaty Included Line 5

other year under Massachusetts law.

ported on U.S. Form 2106, lines 4, 9b and 10 or

Massachusetts allows an exclusion from income

◗ Refunds of U.S. and Massachusetts income

U.S. Form 2106-EZ, lines 4, 5 and 6. See TIR 04-17

of amounts received by a firefighter or police offi-

taxes are not considered income under Massachu-

for more information.

cer incapacitated in the line of duty, per MGL Ch.

setts law. If you received interest on refunds, re-

41, sec. 111F, and an exclusion from income of

Schedule Y, Line 1 — Massachusetts Employee

port such interest on Massachusetts Schedule B.

amounts received by qualifying students exempt

Business Expense Deduction Worksheet

under a U.S. tax treaty.

Schedule Y

1. Enter the amount from U.S. Form 2106,

Enter any excludible amount of income received

line 10, or 2106-EZ, line 6 . . . . . . . .

while you were a firefighter or police officer inca-

2. If you are an employee other than an outside

Other Deductions

pacitated in the line of duty in line 4 of Schedule Y

salesperson, enter the amount of unreimbursed

Be sure to enclose with Form 1-NR/PY.

that was included in Form 1-NR/PY, line 5, and fill

expenses included in U.S. Form 2106

or 2106-EZ, line 4 . . . . . . . . . . . . . .

in the appropriate oval.

Line 1. Allowable Employee

3. If you are an employee other than an outside

If you were a qualifying student or a taxpayer with

Business Expenses

salesperson, enter the amount of unreimbursed

income exempt under a U.S. tax treaty, enter any

Generally, reimbursed employee business expenses

meals and entertainment expenses included in

excludible amount of income received that was ex-

are not included in your wages or salary and there-

U.S. Form 2106, line 9, column B or 2106-EZ,

empt under a U.S. tax treaty in line 4 of Schedule

line 5, except for meals incurred while away

fore are not allowed as deductions. However, there

Y that was included in Form 1-NR/PY, line 5, and

from home. . . . . . . . . . . . . . . . . . . .

are unreimbursed and certain reimbursed expenses

fill in the appropriate oval.

4. If you are an individual with a disability, enter

for which you are allowed a deduction. Complete

the amount of impairment-related expenses

the following worksheet in order to calculate your

Line 5. Moving Expenses

included in line 1 and claimed on line 27 of

Massachusetts employee business expense de-

Nonresidents and part-year residents, enter the

U.S. Schedule A . . . . . . . . . . . . . . . .

duction. The expenses must relate to income re-

amount from U.S. Form 1040, line 26 that is re-

5. Add lines 2 through 4. Enter the result

ported in lines 5 or 11 on Form 1-NR/PY.

lated to Massachusetts employment.

here . . . . . . . . . . . . . . . . . . . . . . . . .

Employees may deduct the following:

6. Subtract line 5 from line 1, and enter the

Line 6. Medical Savings Account

◗ unreimbursed travel and transportation ex-

result here . . . . . . . . . . . . . . . . . . . .

Nonresidents, multiply the amount of Medical

penses including lodging and meals away from

7. Enter the amount from U.S. Schedule A,

Savings Account from U.S. Form 1040, line 23 by

home incurred by any employee; and

line 26 . . . . . . . . . . . . . . . . . . . . . . .

◗ all federally deductible unreimbursed employee

line 14g and enter the result in Schedule Y, line 6.

8. Enter the smaller amount of line 6 or line 7

here and on Schedule Y, line 1 . . . .

Part-year residents, multiply the amount of Med-

business expenses, if the employee is a salesper-

ical Savings Account from U.S. Form 1040, line 23

son who solicits business for an employer away

by line 2 and enter the result in Schedule Y, line 6.

from the employer’s place of business.

Line 2. Penalty on Early Savings

Withdrawal

Unreimbursed expenses are only deductible if all

Line 7. Self-Employed Health

of the following conditions are met:

If you were charged a penalty because of early

Insurance

◗ you itemize deductions;

withdrawal of savings, and interest on the savings

Enter in Schedule Y, line 7 the amount from U.S.

◗ if you filed a joint U.S. return, you must file a

that such a penalty relates to is reported in line 7a

Form 1040, line 29 that is related to Massachu-

joint Massachusetts return; and

or 24 of this return or on a prior year Massachu-

setts employment.

◗ your unreimbursed business expenses taken

setts return, you may deduct the penalty. This de-

together with the other miscellaneous itemized de-

duction is the same as the amount allowable on

Note: If you elected to claim the federal credit under

ductions reported on U.S. Form 1040, Schedule A,

U.S. Form 1040, line 30. Enter this amount in line

sec. 35 and had to reduce the amount on U.S. Form

lines 20, 21 and 22 exceed 2% of your federal ad-

2 of Schedule Y.

1040, line 29 by the amount of the federal credit,

justed gross income reported on U.S. Form 1040,

you may add back the amount of the credit to the

Line 3. Alimony Paid

Schedule A, line 25. See the following Schedule Y,

amount entered on U.S. Form 1040, line 29.

This deduction includes only amounts paid by you

line 1 worksheet.

Line 8. Health Savings Accounts

to your former spouse during 2006 for alimony or

If you are a qualified performing artist or a fee-

separate maintenance under court decree, or for ex-

Nonresidents, multiply the amount from U.S.

basis state or local government official, do not

cess alimony amounts recaptured. Nonresidents,

Form 1040, line 25 by line 14g and enter the result

complete the worksheet. Enter on Schedule Y, line

multiply the amount of alimony paid on your U.S.

in Schedule Y, line 8. Part-year residents, multiply

9 your federally deductible business expenses in-

Form 1040, line 31a, by Form 1-NR/PY, line 14g

the amount from U.S. Form 1040, line 25 by line

cluded on U.S. Form 1040, line 24 and fill in the

to determine the amount you may claim against

2 and enter the result in Schedule Y, line 8.

appropriate oval in Schedule Y, line 9.

Massachusetts income. Enter the result in line 3.

Line 9. Other Qualified Deductions

Note: Same-sex joint filers should recalculate

Part-year residents, enter the amount of alimony

their U.S. Form 1040, Schedule A by combining

You may claim only the following deductions for

paid while a Massachusetts resident in line 3.

allowable expenses as reported on U.S. Form

Schedule Y, line 9. If you are entitled to claim any

Note: Alimony payments specified as child sup-

1040, Schedule A, lines 23 and 27 and their ad-

of the deductions in line 9, fill in the appropriate

port are not deductible.

justed gross incomes as reported on U.S. Form

oval(s) and enter the total amount of deductions

1040, Schedule A, line 24 in calculating U.S.

claimed in line 9.

Instructions For Form 1-Nr/py - Massachusetts Nonresident Or Part-Year Resident Income Tax - 2006 Page 23

Related Articles

Related forms

Related Categories