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

2006 Form 1-NR/PY Instructions — Schedule Instructions

Schedule Y, line 5

A and enter the result in column C. Multiply the

the column A amount and enter the result in col-

amount from column C by Form 1-NR/PY, line 14g

umn C. Multiply the column C amount by Form

The amounts reported in column A must be related

and enter the result in column D. Add columns B

1-NR/PY, line 14g and enter the result in column D.

to income reported in Part 1, line 5, column B. The

and D and enter the result in column E and Form

Add column B and column D and enter the total in

amounts reported in column B must be related to

1-NR/PY, line 16.

column E and in Form 1-NR/PY, Schedule Y, line 3.

income reported in Part 1, line 5, column D.

Line 17

Schedule Y, line 6

Schedule Y, line 7

If you have a dependent member(s) of household

In column A enter the total medical savings account

The amounts reported in column A must be related

under age 12, or dependents age 65 or over as of

deduction from U.S. Form 1040, line 23. Multiply

to income reported in Part 1, line 8, column B. The

December 31, 2006, or disabled dependents and

the column A amount by Form 1-NR/PY, line 2 and

amounts reported in column B must be related to

you are not claiming an amount in line 16, enter

enter the result in column B. Subtract the column

income reported in Part 1, line 8, column D.

$3,600, or $7,200 for two or more such depen-

B amount from the column A amount and enter

Schedule Y, line 9

dents, in column A. Multiply the column A amount

the result in column C. Multiply the column C

The amounts reported in column A must be re-

by Form 1-NR/PY, line 2 and enter the result in

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

lated to income reported in Part 1, column B. The

column B. Subtract the amount in column B from

result in column D. Add column B and D and enter

amounts reported in column B must be related to

column A and enter the result in column C. Multi-

the total in column E and in Form 1-NR/PY, Sched-

income reported in Part 1, column D.

ply the column C amount by Form 1-NR/PY, line

ule Y, line 6.

Note: If you are claiming a deduction for attor-

14g and enter the result in column D. Add column

Schedule Y, line 8

ney’s fees and court costs involving certain unlaw-

B and column D and enter the result in column E

In column A enter the total health savings account

ful discrimination suits (Schedule Y, line 9), the

and in Form 1-NR/PY, line 17.

deduction from U.S. Form 1040, line 25. Multiply

part-year resident portion of the deduction must be

Line 22

the column A amount by Form 1-NR/PY, line 2 and

directly related to Massachusetts income as re-

In column A enter the amount from Form 1-

enter the result in column B. Subtract the column

ported on Form 1-NR/PY, line 12 and should be

NR/PY, line 4f. Multiply the column A amount by

B amount from the column A amount and enter

included on Section A of Schedule R/NR. For the

Form 1-NR/PY, line 2 and enter the result in col-

the result in column C. Multiply the column C

nonresident portion of the deduction, taxpayers

umn B. Subtract the amount in column B from

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

must use Section B of Schedule R/NR to determine

column A and enter the result in column C. Multi-

result in column D. Add column B and D and enter

the amount of the deduction, only if it is directly

ply the column C amount by Form 1-NR/PY, line

the total in column E and in Form 1-NR/PY, Sched-

related to Massachusetts income as reported on

14g and enter the result in column D. Add column

ule Y, line 8.

Form 1-NR/PY, line 12. If it is not directly related to

B and column D and enter the result in column E

income reported on Form 1-NR/PY, you are not al-

Schedule Y, line 9

and in Form 1-NR/PY, line 22.

lowed any deduction for the nonresident period.

In column A enter any amount included in U.S.

Line 43

Form 1040, line 36 for clean fuel vehicle deduction

Schedule Y, line 13

Multiply the earned income credit amount from

and attorney’s fees and court costs involving cer-

The amounts reported in column A must be related

your U.S. Form 1040, line 66a; Form 1040A, line

tain unlawful discrimination claims (part-year res-

to income reported in Part 1, line 6, column B. The

40a; or Form 1040EZ, line 8a. by .15 (15%).

idents and nonresidents, see note below). Multiply

amounts reported in column B must be related to

Enter the result in column A. If you choose to

the column A amount by Form 1-NR/PY, line 2.

income reported in Part 1, line 6, column D.

have the IRS compute your federal earned in-

Subtract the column B amount from the column A

Schedule Y, line 15

come credit, wait until the IRS notifies you of

amount and enter the result in column C. Multiply

The amounts reported in columns A and B must be

your federal earned income credit amount before

the column C amount by Form 1-NR/PY, line 14g

related to income previously reported on Form 1

entering an amount in column A. If you have not

and enter the result in column D. Add column B

or Form 1-NR/PY.

received your earned income credit amount as

and column D and enter the total in column E and

computed by the IRS by April 17, 2007, you may

in Form 1-NR/PY, Schedule Y, line 9.

Column C

file Massachusetts Form M-4868, Application for

Note: If you are claiming a deduction for attor-

Add column A and column B and enter the total

Automatic Six-Month Extension of Time to File

ney’s fees and court costs involving certain unlaw-

in each applicable line of Form 1-NR/PY or Sched-

Massachusetts Income Tax Return. Multiply the

ful discrimination suits (Schedule Y, line 9), the

ule Y.

amount in column A by Form 1-NR/PY, line 2 and

part-year resident portion of the deduction must be

enter the result in column B. Subtract the amount

directly related to Massachusetts income as re-

Section B

in column B from column A and enter the result

ported on Form 1-NR/PY, line 12 and should be

You may claim only a deduction for either line 16

in column C. Multiply the amount in column C by

included on Section A of Schedule R/NR. For the

or line 17. Refer to the Form 1-NR/PY instructions

Form 1-NR/PY, line 14g and enter the result in col-

nonresident portion of the deduction, taxpayers

to determine which deduction is better for you.

umn D. Add column B and column D and enter the

must use Section B of Schedule R/NR to determine

result in column E and in Form 1-NR/PY, line 43.

Line 16

the amount of the deduction, only if it is directly

Complete the worksheet in Form 1-NR/PY instruc-

related to Massachusetts income as reported on

Schedule Y, line 3

tions through number 4 and enter that amount in

Form 1-NR/PY, line 12. If it is not directly related to

In column A enter the total alimony paid from U.S.

column A. In column B enter the amount from

income reported on Form 1-NR/PY, you are not al-

Form 1040, line 31a. In column B enter the amount

column A that is related to your Massachusetts

lowed any deduction for the nonresident period.

from column A paid while you were a Massachu-

resident period. Subtract column B from column

setts resident. Subtract the column B amount from

Instructions For Form 1-Nr/py - Massachusetts Nonresident Or Part-Year Resident Income Tax - 2006 Page 35

Related Articles

Related forms

Related Categories