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

2006 Form 1-NR/PY Instructions — Schedule Instructions

◗ Certain Qualified Deductions from U.S. Form

◗ Jury duty pay you gave to your employer. Enter

5. Multiply line 4 by .25 . . . . . . . . . .

1040: Do not include any amounts reported on

the amount from U.S. Form 1040, line 34 that is

6. If line 3 is smaller than line 5, you are not

U.S. Form 1040, lines 23 through 35 that are in-

related to Massachusetts income and fill in the ap-

eligible for this deduction. Enter “0.” If line 3

cluded in Form 1040, line 36 total. Enter only

propriate oval in line 9 of Schedule Y.

is larger than line 5, subtract line 5 from line 3

amounts included in U.S. Form 1040, line 36 as

◗ Business Expenses of National Guard and

and enter the result here . . . . . . . . .

an adjustment, except amounts contributed to

Reserve Members, Performing Artists and Fee-

7. Part-year residents, multiply line 6 by Form

sec. 501(c)(18) pension plans. For Massachusetts

1-NR/PY, line 2. Enter the result here and in line

Based Government Officials: Nonresidents and

purposes, contributions to sec. 501(c)(18) pen-

11 on Schedule Y. Nonresidents, multiply line 6

part-year residents, enter the amount from U.S.

sion plans are not deductible. Also, the IRC sec.

by Form 1-NR/PY, line 14g. Enter the result here

Form 1040, line 24 that is related to Massachusetts

404 deduction for contributions on behalf of IRC

and in line 11 on Schedule Y. . . . . .

employment and fill in the appropriate oval of

sec. 401(c)(1) employees (sole proprietors and

Schedule Y, line 9. Also, the IRC sec. 404 deduc-

partners) is disallowed. See TIR 02-18 (I)(D) and

Line 12. Undergraduate Student

tion for contributions on behalf of IRC sec.

DOR Directive 01-7 for more information.

401(c)(1) employees (sole proprietors and part-

Loan Interest Deduction

Nonresidents, if you are claiming a deduction for

ners) is disallowed. See TIR 02-18 (I)(D) and DOR

A deduction is allowed for interest paid on a qual-

clean fuel vehicles or attorney’s fees and court

Directive 01-7 for more information.

ified undergraduate student loan. To be eligible

costs involving certain unlawful discrimination

for the deduction, the “education debt” must be a

Line 10. Student Loan Interest

suits (only if directly related to Massachusetts in-

loan that is administered by the financial aid office

Deduction

come as reported on Form 1-NR/PY, line 12),

of a two-year or four-year college at which you, or

multiply that amount by Form 1-NR/PY, line 14g.

Nonresidents, multiply the amount from U.S.

a qualified dependent, were enrolled as an under-

Part-year residents, if you are claiming a deduc-

Form 1040, line 33 or 1040A, line 18 by line 14g

graduate student. Additionally, the loan must have

tion for clean fuel vehicles multiply that amount

and enter the result in Schedule Y, line 10. Part-

been secured through a state student loan pro-

by Form 1-NR/PY, line 2.

year residents, multiply the amount from U.S.

gram, a federal student loan program, or a com-

Form 1040, line 33 or 1040A, line 18 by line 2 and

mercial lender, and must have been spent solely

Note: The deduction for clean-fuel vehicles has

enter the result in Schedule Y, line 10. This deduc-

for the purposes of paying tuition and other ex-

expired for federal income tax purposes but is still

tion is only allowed if not claiming the same ex-

penses directly related to the school enrollment.

allowed for Massachusetts income tax purposes

penses in line 12 of Schedule Y, Undergraduate

Enter the amount of such interest paid in Sched-

for clean-fuel vehicles purchased in 2006. Calcu-

Student Loan Interest Deduction.

ule Y, line 12. This deduction is only allowed if not

late the Massachusetts deduction for clean-fuel

claiming the same expenses in line 10 of Sched-

vehicles purchased in 2006 using the same fed-

Note: Same-sex joint filers must use the “Student

ule Y, Student Loan Interest Deduction.

eral rules and amounts as allowed for 2005 clean

Loan Interest Deduction” worksheet in the instruc-

fuel vehicle purchases.

tions to U.S. Form 1040 or 1040A making sure to

Nonresidents, multiply the amount of such inter-

combine their income figures, and performing the

est paid by Form 1-NR/PY, line 14g and enter the

The following deductions may be claimed only if

calculation as though they were filing a joint fed-

result in Schedule Y, line 12. Part-year residents,

they are related to Massachusetts income as in-

eral return. See TIR 04-17 for more information.

multiply the amount of such interest paid by Form

cluded on Form 1-NR/PY, line 12; jury duty pay

1-NR/PY, line 2 and enter the result in Schedule Y,

given to your employer; reforestation amortization;

Line 11. College Tuition Deduction

line 12.

repayment of supplemental unemployment bene-

A deduction is allowed for tuition payments paid by

fits under the Trade Act of 1974; attorney’s fees

Line 13. Deductible Amount of

you, for yourself or a dependent, to a qualifying

and court costs involving certain unlawful discrim-

two-or four-year college. The deduction is equal to

Qualified Contributory Pension

ination suits (part-year residents only); and deduct-

the amount by which the tuition payments, less

Income from Another State or

ible expenses related to income reported on U.S.

any scholarships, grants or financial aid received,

Form 1040, line 21 and Massachusetts Schedule

Political Subdivision Included

exceed 25% of Massachusetts adjusted gross in-

X, line 4 from the rental of personal property en-

in Form 1-NR/PY, Line 6

come. Complete Schedule NTS-L-NR/PY, found on

gaged in for profit. If you are entitled to claim any

Massachusetts allows a deduction for contribu-

the back of page 3 of Form 1-NR/PY, and the fol-

of these deductions, fill in the appropriate oval in

tory pension income received from another state

lowing Schedule Y, line 11 worksheet to see if you

line 9 of Schedule Y.

or one of its political subdivisions which does not

may qualify for this deduction. See Technical Infor-

On the dotted line next to line 9, be sure to indicate

tax such income from Massachusetts or its polit-

mation Release (TIR) 97-13 for more information.

the type of deduction being taken, as identified on

ical subdivisions. For guidelines to determine

U.S. Form 1040, line 36. Identify; reforestation

Schedule Y, Line 11 Worksheet —

which state’s pensions are exempt in Massachu-

amortization as “RFST”; repayment of supple-

College Tuition Deduction

setts, see TIR 95-9. Enter any deductible amount

mental unemployment benefits under the Trade

of such income in line 13 of Schedule Y that was

1. Enter total tuition payments paid by you, for

Act of 1974 as “Sub-Pay TRA”; the deduction for

included in Form 1-NR/PY, line 6.

yourself or a dependent, to a qualifying two-

clean-fuel vehicles as “Clean-Fuel”; attorney fees

or four-year college in 2006 . . . . . .

Line 14. Home Heating Fuel

and court costs involving certain unlawful discrim-

2. Enter amount of scholarships, grants or

ination claims as “UDC”; and deductible expenses

Deduction

financial aid received in 2006 for amounts

related to income reported on U.S. Form 1040, line

shown in line 1 . . . . . . . . . . . . . . . .

For 2006, certain taxpayers may take a deduction

21 and Massachusetts Schedule X, line 4 from the

3. Subtract line 2 from line 1. If “0” or less,

for expenses incurred for home heating oil, natural

rental of personal property engaged in for profit

you do not qualify for this deduction

gas or propane purchased between January 1,

as “PPR.” Fill in the appropriate oval in line 9 of

4. Enter amount from line 10 of Schedule

2006 and March 31, 2006, but only if they did not

Schedule Y.

NTS-L-NR/PY, No Tax Status and Limited

take the full $800 deduction for home heating fuel

Income Credit . . . . . . . . . . . . . . . . .

Instructions For Form 1-Nr/py - Massachusetts Nonresident Or Part-Year Resident Income Tax - 2006 Page 24

Related Articles

Related forms

Related Categories