Instructions For Form 1-Nr/py - Massachusetts Nonresident Or Part-Year Resident Income Tax - 2006 Page 6

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6
2006 Form 1-NR/PY Instructions — Before You Begin
◗ Missing Social Security Number(s). Be sure to
10, An Act Providing Access to Affordable, Quality,
New Deduction — Not Allowed
Accountable Health Care. Other provisions of the
enter your Social Security number(s) in the spaces
Deduction for Energy Efficient Improvements
Code adopted on a current Code basis are (i) Roth
provided.
to Depreciable Buildings IRC sec. 179C
IRAs, (ii) Education IRAs, (iii) the exclusion for gain
The federal Energy Policy Act of 2005 (P.L. 109-58,
◗ Incorrect Computation. The Department cor-
on the sale of a principal residence, (iv) trade or
enacted August 8, 2005) added this federal deduc-
rects many returns each year due to errors in
business expenses, (v) travel expenses, (vi) meals
tion. Massachusetts does not adopt this deduc-
computation. Before mailing your return, check
and entertainment expenses, (vii) the maximum de-
tion given it was enacted after January 1, 2005.
your arithmetic to make sure the computations
ferral amount of government employees’ deferred
are correct.
Tax-Free Distributions from Individual
compensation plans, (viii) deduction for health in-
◗ Filing Status. Be sure to fill in the correct
Retirement Accounts
surance costs of self-employed, (ix) medical and
Qualified Charitable Distribution from an
oval in line 1, Filing Status. This line is frequently
dental expenses and (x) annuities. See TIRs 98-8
Individual Retirement Account (Ò I RA ”) IRC
overlooked.
and 02-11 for further details on Massachusetts’
sec. 408(d)(8)
◗ Exemptions. Be sure that you specify the num-
personal income tax current Code provisions.
The Pension Protection Act of 2006 (P.L. 109-280,
ber of exemptions you are claiming in line 4, items
Expired Deductions — No Longer Allowed
enacted August 17, 2006) allows taxpayers age
b, c and d. Enter the appropriate number(s) in the
Massachusetts allows certain federal deductions
70
1
or greater to make tax-free distributions from
⁄
2
small white box.
based on the Internal Revenue Code (the “Code”)
traditional and Roth IRAs to qualified charities for
◗ Missing Pages of Form 1-NR/PY. Form
as amended and in effect on January 1, 2005.
the 2006 and 2007 tax years, not to exceed
1-NR/PY is three pages. Be sure to include all
Under the January 1, 2005 Code, certain federal
$100,000 per tax year. Even though this federal Act
three pages of the return when mailing.
deductions previously allowed have now expired.
was enacted after January 1, 2005, Massachusetts
Even if the deductions are renewed federally, Mass-
◗ Missing Withholding Statement(s). Be sure
adopts this exclusion from gross income given
achusetts will not adopt the renewal because it will
this federal Code provision for IRAs is adopted by
the state copy of all Forms W-2 (Wages), W-2G
occur after January 1, 2005.
Massachusetts on a current Code basis. See TIR
(Winnings), PWH-WA (Promoter Withholding),
06-20 and Schedule X, line 2 for further details.
2G, K-1 and any Forms 1099 that show Mass-
Tuition and Fees Deduction — IRC secs.
achusetts income tax withheld are attached with a
62(a)(18) and 222
Privacy Act Notice
single staple. These forms are frequently missing
Effective for tax years on or after January 1, 2006,
and must be obtained later from you in order to
Massachusetts does not allow the federal deduc-
Under the authority of 42 U.S.C. sec. 405(c)(2)(C)(i),
process the return.
tion for qualified higher education expenses.
and MGL c. 62C, sec. 5, the Department of Rev-
◗ Missing Supporting Schedules. Be sure all re-
Educators Deduction — IRC sec.
enue has the right to require an individual to furnish
quired schedules are enclosed to support the in-
62(a)(2)(D)
his or her Social Security number on a state tax
formation on your Form 1-NR/PY. These include
return. This information is mandatory. The Depart-
Effective for tax years on or after January 1, 2006,
Massachusetts Schedules X, Y, Z, B, C, C-2, D, DI,
ment of Revenue uses Social Security numbers
Massachusetts does not allow the federal deduc-
E, CB and R/NR. We cannot process your return
for taxpayer identification to assist in processing
tion for expenses paid or incurred by an eligible
without these forms.
and keeping track of returns and in determining
educator for books, supplies, equipment and other
◗ Government Employee Pension Contributions.
and collecting the proper amount of tax due. Under
qualified materials used in the classroom.
If you were a state, local or county employee and
MGL c. 62C, sec. 40, the taxpayer’s identifying
Expired Deduction — Allowed
made contributions to a Massachusetts state or
number is required to process a refund of overpaid
Deduction for Clean-Fuel Vehicles and Certain
local pension plan, your total wages for state pur-
taxes. Although tax return information is generally
Refueling Property IRC secs. 62(a)(14) and 179A
poses will be different from the amount you report
confidential pursuant to MGL c. 62C, sec. 21, the
Under the January 1, 2005 Code, the federal de-
on your U.S. return. Report your total state wages
Department of Revenue may disclose return infor-
duction for clean-fuel vehicles is due to expire for
from your Form(s) W-2 on Form 1-NR/PY.
mation to other taxing authorities and those enti-
tax years after December 31, 2006. The federal
◗ Earned Income Credit. You must have your
ties specified in MGL c. 62C, secs. 21, 22 or 23,
Energy Policy Act of 2005 (P.L. 109-58, enacted
and as otherwise authorized by law.
federal earned income credit amount from your
August 8, 2005) replaced the deduction for clean-
U.S. return or as computed by the IRS if you
fuel vehicles with a tax credit for hybrid vehicles
Common Mistakes
wish to claim the Earned Income Credit on Form
effective for vehicles purchased or placed in serv-
1-NR/PY.
ice on or after January 1, 2006. This Act changed
An incomplete or incorrect return can delay the
◗ Circuit Breaker Credit. Be sure to complete and
the expiration date for the deduction from Decem-
processing of your return. Following are a number
enclose Schedule CB, Circuit Breaker Credit, if you
ber 31, 2006 to December 31, 2005. However,
of tips to help us process your return as quickly
qualify to claim this credit.
given the change in effective date was not part of
as possible.
the January 1, 2005 Code, Massachusetts con-
◗ Missing Signatures. Thousands of unsigned
Note: You should not staple any items, other than
tinues to adopt the deduction for the 2006 tax
returns are received by the Department every
any required Form(s) W-2 or 1099s, to Form
year. See instructions to Schedule Y, line 9.
year. These returns must be returned to the tax-
1-NR/PY. Any enclosures such as schedules,
payers for signatures. If a joint return is filed,
statements, Form PV, Schedule R/NR, etc. should
both spouses must sign the return. Make sure
simply be placed in the envelope along with Form
signatures are on the correct lines. Remember to
1-NR/PY when mailing.
sign your return at the bottom of page 1 of Form
1-NR/PY.

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