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Instructions For Form 1-Nr/py - Massachusetts Nonresident Or Part-Year Resident Income Tax - 2006 Page 40

Massachusetts

PRSRT STD

U.S. POSTAGE

Department of

PAID

COMMONWEALTH OF

Revenue

MASSACHUSETTS

PO Box 7011

Boston, MA 02204

Dear Taxpayer,

Each year, more and more Massachusetts taxpayers are realizing the benefits of filing their state tax

returns electronically. Whether through Telefile, DOR-approved commercial software products or a

tax preparer, each e-file method is easy to use, secure and convenient. If you have not tried e-filing

yet, the Department of Revenue (DOR) encourages you to use one of these methods to file your

return this year.

State tax law changes in the past year have increased the personal exemption amounts and the Cir-

cuit Breaker Tax Credit. In addition, the Home Heating Fuel deduction is available to qualifying tax-

payers who did not take the full $800 deduction in 2005. Individuals also may deduct certain

commuting costs.

Also, be sure to see if your income level qualifies you to claim the Earned Income Credit. This credit

is a refundable federal income tax credit for low-income working individuals and families. The Mass-

achusetts credit is 15% of the allowable federal credit. Taxpayers may claim the Earned Income Credit

even if they do not owe any tax. Please refer to the instructions in this booklet for more information.

To improve access to its online services, the Department of Revenue is launching a redesigned web-

site this year. All of the information and online tools taxpayers are already acquainted with will still be

available, but will be presented in a more user-friendly fashion. In addition, the redesign simplifies

access to all of the Commonwealth’s information and services by adopting the look and feel of the

Commonwealth’s government website, Mass.Gov.

We also are pleased to introduce streaming video to our website, through which we will be able to

provide instructions on using DOR applications and communicate important messages to taxpayers.

Please visit our website at for more information. You may also call our Customer

Service Bureau at (617) 887-MDOR or toll-free in Massachusetts at (800) 392-6089.

We remain committed to making this tax season as efficient as possible. If you have ideas that you

would like to share, or you would like to comment on our efforts, please do not hesitate to contact us.

Sincerely,

Alan LeBovidge

Commissioner

100M 12/06 2006JMBPRINTOFF150102

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Instructions For Form 1-Nr/py - Massachusetts Nonresident Or Part-Year Resident Income Tax - 2006 Page 40