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Before You Begin

✔

Who Must File

earned while a Nonresident and the portion of in-

Are you filing an original copy of the form?

come earned while a Part-Year Resident. Sched-

Remember, photocopies of the forms and sched-

ule R/NR is included in this booklet.

You must file a Massachusetts Nonresident/Part-

ules are not acceptable.

✔

Year Resident Income Tax Return, Massachusetts

For more information on Massachusetts source in-

Visit to see the fill-in

Form 1-NR/PY, if you were not a resident of Mass-

come, refer to the section “Filing Your Massachu-

version of Form 1-NR/PY and schedules. They

achusetts and you received Massachusetts source

setts Return.”

are easier and quicker to process.

income in excess of your personal exemption mul-

✔

See page 3 for the correct PO boxes if you

tiplied by the ratio of your Massachusetts income

Form 1-NR/PY

are using a tax software product.

to your total income, or you were not a resident of

Massachusetts for the full year and your gross in-

Checklist

Health Care

come was more than $8,000 — whether received

from sources inside or outside of Massachusetts.

✔

If you received a booklet in the mail, be sure

Reform Act

Check the following categories to make sure you

to retain the four-digit Personal Identification Num-

are a nonresident/part-year resident.

ber (PIN) printed on the back cover. You may need

The Health Care Reform Act of 2006 requires all

it to use DOR’s Web-based and/or Interactive Voice

1. You are a full-year Resident if your legal resi-

(with few exceptions) Massachusetts residents 18

Response (IVR) applications, such as checking the

dence (domicile) was in Massachusetts for the

and over to carry health insurance as of July 1,

status of your refund.

entire taxable year or if you maintained a perma-

2007. Failure to show proof of coverage in effect

✔

nent place of abode in Massachusetts and during

Have you entered your Social Security num-

December 31, 2007 will result in a loss of your per-

the year spent more than 183 days, in the aggre-

ber(s) on Form 1-NR/PY?

sonal tax exemption when filing your 2007 personal

gate, in the state. If you fit this description, you

✔

income tax return next year. Failure to comply in

If you changed your name, did you enclose

should file Form 1, Massachusetts Resident In-

the following year will result in harsher penalties.

a copy of your Social Security card or driver’s li-

come Tax Return.

cense showing your new name?

2. You are a Nonresident if you are not a resident

✔

Major 2006

If you moved, did you leave a forwarding ad-

of Massachusetts as defined above but received

dress with your local post office and file a Change

Massachusetts source income (e.g. from a job in

Tax Changes

of Address Form with the Massachusetts Depart-

Massachusetts). Fill in the “Nonresident” oval at the

ment of Revenue and fill in the address change

top of the form if this category applies to you.

bubble on Form 1-NR/PY?

IMPORTANT: At the time of the printing of these

3. You are a Part-Year Resident if, during the tax-

✔

forms, state legislation to provide relief from the

Have you, and your spouse if married filing

able year, you moved to Massachusetts or estab-

May 2006 flooding for taxpayers in areas declared

jointly, signed your return at the bottom of page 1

lished a permanent place of abode here and be-

federal disaster areas in the counties of Essex,

of Form 1-NR/PY?

came a resident, or you terminated your status as

✔

Middlesex, Norfolk, Suffolk and Worcester was

Have you printed all dollar amounts com-

a Massachusetts resident to establish a residence

pending in the legislature but had not been en-

pletely within the boxes?

outside the state. Fill in the “Part-year resident”

acted. Please go to the Department of Revenue’s

✔

oval at the top of the form if this category applies

Have you marked an “X” in any form or

website at for further news and

to you.

schedule box that shows a loss?

instructions. Also, check the department’s website

✔

4. Complete the checklist below to determine if

for any state changes caused by federal legislation

Is your Social Security number correct on

you are required to file Form 1-NR/PY as both a

signed after December 1, 2006.

your Form(s) W-2 or 1099? If incorrect, make the

Nonresident and Part-Year Resident.

necessary changes on Form(s) W-2 or 1099.

Personal Exemptions Increased

✔

Have you completed Schedule DI, Depen-

Recent legislation provides that personal exemp-

Line 1. Were you a Massachusetts resident for

dent Information, if claiming a dependent exemp-

tions may increase for tax years beginning on or

part of the 2006 tax year?

Yes

No.

tion on Form 1-NR /PY, line 4b or taking a

after January 1, 2004 if tax revenues increase. Ap-

Line 2. While you were not a resident of Mass-

deduction/credit(s) on Form 1-NR/PY, lines 16,

plicable for the 2006 tax year, the personal income

achusetts in tax year 2006, did you receive

17 or 43 (if applicable)?

tax exemptions have increased from $3,575 to

Massachusetts source income (e.g., from a job

✔

$3,850 for single and married filing separately fil-

in Massachusetts)?

Yes

No.

Have you attached with a single staple your

ers, from $5,525 to $5,950 for head of household

Form(s) W-2 or 1099 to the return where

filers, and from $7,150 to $7,700 for joint filers.

If you answered “Yes” to line 1 only, you should file

indicated?

as a Part-Year Resident.

✔

No Tax Status/Limited Income Credit

If requesting direct deposit of your refund,

If you answered “Yes” to line 2 only, you should file

Thresholds

did you fill in the appropriate oval (checking or

as a Nonresident.

Because the income level for No Tax Status for

savings account)?

✔

joint filers and heads of household is based in part

If you answered “Yes” to both line 1 and line 2,

If making a payment, have you enclosed

on the personal exemption amounts, the threshold

you must file both as a Nonresident and Part-Year

your check and Form PV with your return? Form

for No Tax Status for these taxpayers has been

Resident. Fill in the “Filing as both a nonresident

PV is attached to the back of the envelope found

changed to reflect changes to the personal exemp-

and part-year resident” oval below the address

in this booklet. Be sure to use the light blue mail-

tions. The Limited Income Credit calculation is

section of the form if this category applies to you.

ing label when mailing your Form 1-NR/PY with

similarly affected.

Complete Schedule R/NR, Resident/Nonresident

the Form PV.

Worksheet, to calculate the portion of income

Instructions For Form 1-Nr/py - Massachusetts Nonresident Or Part-Year Resident Income Tax - 2006 Page 4

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