Instructions For Form 1-Nr/py - Massachusetts Nonresident Or Part-Year Resident Income Tax - 2006 Page 34
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2006 Form 1-NR/PY Instructions — Schedule Instructions
Do not include expenses for meals and entertain-
Fill in the oval in line 33b if only some of your in-
14e of Form 1-NR/PY. This is the additional in-
ment on this line. Instead, see the instructions for
vestment is at risk. To determine the amount of
come that you received from non-Massachusetts
lines 23a and 23b.
your allowable loss, complete a pro forma copy of
sources that would have been reported by you if
U.S. Form 6198 that reflects only income being
you had been a Massachusetts resident.
Line 23. Meals and Entertainment
reported on your Massachusetts return. Enter the
Add Form 1-NR/PY lines 5 through 12 and com-
Line 23a. Enter your total business meal and en-
amount calculated on U.S. Form 6198 in line 31 un-
plete Form 1-NR/PY line 14 before completing the
tertainment expenses. Include meals while travel-
less you answered “no” to the question on mater-
rest of this worksheet.
ing away from home for business. Instead of the
ial participation on the front of Schedule C. In this
actual cost of your meals while traveling away from
Schedule D
case, your loss is further limited. Use the amounts
home, you may use the standard meal allowance.
Enter in column A the amount from Schedule D,
calculated on your pro forma U.S. Form 6198 to
Business meal expenses are deductible only if
line 8. Enter in column B the amount of income
complete a pro forma U.S. Form 8582. If your at-
they are (a) directly related to or associated with
from column A that you received while a Mass-
risk amount is “0” or less, enter “0” in line 31.
the conduct of your trade or business, (b) not lav-
achusetts resident. Enter in column C the amount
ish or extravagant and (c) incurred while you or
of income from column A from both Massachu-
Schedule R/NR
your employee is present at the meal. Club dues
setts and non-Massachusetts sources that you re-
are not allowed as a business deduction.
ceived while a nonresident. Enter the amount of
Part 1. Income Adjustments
income from column C from Massachusetts
Line 23b. Generally, you may deduct only 50% of
Column A
sources that you received while nonresident. Sub-
your business meal and entertainment expenses,
Enter the amount of income reported on your fed-
tract column D from column C and enter the result
including meals incurred while traveling away from
eral return as modified as if it were received by a
(plus any other applicable adjustments) in Sched-
home on business. However, you may fully deduct
full-year Massachusetts resident. Refer to each
ule D, line 9. Complete Schedule D as otherwise
meals and entertainment furnished or reimbursed
specific line instruction for Form 1-NR/PY to de-
instructed.
to an employee if you properly treat the expense
termine income that should be added to or sub-
as wages subject to withholding. You may also
Part 2. Deduction and Exemption
tracted from the federal total.
fully deduct meals and entertainment provided to
Adjustments
a nonemployee to the extent the expenses are in-
Column B
Schedule Y, line 9 is adjusted both in Sections A
cludible in the gross income of that person and
Enter the amount of income from column A that
and B. See Schedule R/NR to determine which
reported on Form 1099-MISC. Figure how much
you received while a Massachusetts resident.
amounts are adjusted in Section A and Section B.
of the amount on line 23a is subject to the 50%
Column C
limit. Then, enter 50% of that amount on line 23b.
Section A
Enter the amount of income from column A from
This amount should be subtracted from the
Lines 15a and 15b
both Massachusetts and non-Massachusetts
amount in line 23a. Enter the result in line 23 of
The amounts reported in column A must be re-
sources that you received while a nonresident.
Massachusetts Schedule C.
lated to income reported in Part 1, column B. The
Column D
amounts reported in column B must be related to
Line 30. Abandoned Building
Enter the amount of income from column C from
income reported in Part 1, column D. The column
Renovation Deduction
Massachusetts sources that you received while a
C total cannot exceed $2,000.
Massachusetts allows businesses to deduct 10%
nonresident.
of the costs incurred in renovating certain build-
Schedule Y, line 1
See the instructions for a definition of Massachu-
ings located in an Economic Opportunity Area
The amounts reported in column A must be re-
setts source income.
(EOA). The buildings must be designated as aban-
lated to income reported in Part 1, column B. The
doned by the Economic Assistance Coordinating
Refer to each specific line instruction for Form
amounts reported in column B must be related to
Council. The renovation deduction may be taken in
1-NR/PY to determine the income from Massachu-
income reported in Part 1, column D. Complete
addition to any other deduction for which the ren-
setts sources received during your nonresident pe-
separate worksheets for columns A and B.
ovation costs may qualify.
riod. Also see Form 1-NR/PY, line 13 instruction for
Schedule Y, line 2
those nonresidents eligible to apportion income.
For more information, contact the Mass. Office of
The amounts reported in column A must be re-
Business Development by calling (617) 973-8600.
If you received income from a business/profession
lated to income reported in Part 1, column B or on
reported on a Schedule C, while a Massachusetts
a previous Massachusetts return. The amounts
In line 30 enter 10% of the costs of renovating a
resident and from Massachusetts sources while a
reported in column B must be related to income
qualifying abandoned building.
nonresident, you must complete a separate Mass-
reported in Part 1, column D or on a previous
achusetts Schedule C for each period.
Line 33. If You Have a Loss
Massachusetts return.
Fill in the oval in line 33a if all of your investment
Column E
Schedule Y, line 4
is at risk. Enter your loss from line 31 on Form
Add column B and column D. This is your total in-
The amounts reported in column A must be related
1-NR/PY, line 8 unless you answered “no” to the
come received while a Massachusetts resident and
to income reported in Part 1, line 5, column B. The
question on material participation on the front of
received from Massachusetts sources while a non-
amounts reported in column B must be related to
Schedule C. If you answered “no” to this question,
resident. Enter the amount from column E in each
income reported in Part 1, line 5, column D.
complete a pro forma copy of U.S. Form 8582 that
applicable line on Form 1-NR/PY (see separate in-
reflects only income being reported on your Mass-
struction for Schedule D). Subtract the total of col-
achusetts return. Enter in Massachusetts Sched-
umn D from column C and enter the result in line
ule C, line 31 your allowable loss calculated on
Form 8582.
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