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Line by Line Instructions

Must I File on a Calendar Year Basis?

or to work in the United States. These taxpayers

election to file a composite return. The composite

qualify for SSNs and should obtain them from the

return is filed on Massachusetts Form 1-NR/PY

No. You may file on a fiscal year basis if you keep

Social Security Administration by filing Form SS-5.

along with the applicable schedules and attach-

your books and records on that fiscal year basis

You may obtain Form SS-5 from your local Social

ments. The total Massachusetts gross income re-

and if you receive permission from the Commis-

Security Administration (SSA) or call the SSA at

ported on the composite Form 1-NR/PY must be

sioner of Revenue. If you file on a fiscal year

1-800-772-1213.

the sum of all the qualified electing nonresident

basis, you must file on or before the fifteenth day

members' Massachusetts source income.

of the fourth month after the end of your fiscal

Name/Address Change

year. Taxpayers filing on a fiscal year basis must

Be sure to fill in the “Nonresident composite re-

If you legally changed your name or address in

complete and file Form 13, Notice of Designation

turn” oval if filing this category applies to you.

2006, fill in the oval. If you changed your name,

of Fiscal Year, available at or

enclose a copy of your Social Security card or dri-

Residency Status

by calling (617) 887-MDOR or toll-free in Mass-

ver’s license showing your new name. Failure to

achusetts 1-800-392-6089.

Fill in the “Nonresident” oval if you were not a res-

include this documentation could delay process-

ident of Massachusetts and you received Mass-

What Should I Do If I Make a

ing of your return. If you move after filing, be sure

achusetts source income. See the section “What

to leave a forwarding address with your local post

Mistake or Leave Something

is Massachusetts Source Income for Nonresi-

office and file a Change of Address Form with the

Off My Return?

dents?” for an explanation of Massachusetts

Massachusetts Department of Revenue. This form

source income.

If, after filing your income tax return, you receive

is available to be filed online at ,

an additional tax statement or discover that an

Fill in the “Part-year resident” oval if you were a

or by calling (617) 887-MDOR or toll-free in Mass-

error was made, do not submit a second tax re-

resident of Massachusetts for less than the full

achusetts 1-800-392-6089.

turn. If corrections are necessary, go to www.

year, you received Massachusetts gross income in

mass.gov/dor and use DOR’s online abatement ap-

Deceased Taxpayer

excess of $8,000 and you did not receive Mass-

plication or file Form CA-6, Application for Abate-

achusetts source income while a nonresident.

Be sure to fill in the appropriate oval if a taxpayer

ment/Amended Return. Form CA-6 is available at

died during the taxable year. For further informa-

Fill in the “Filing both as a nonresident and part-

, or you may have one mailed

tion, refer to the section “How Do I File a Dece-

year resident” oval if both categories apply to you

to you by calling (617) 887-MDOR or toll-free in

dent’s Return?” in the instructions.

in the same tax year. See the section “Who Must

Massachusetts 1-800-392-6089.

File.” You must also complete and enclose with

Nonresident Composite Return

your return Schedule R/NR, Resident/Nonresi-

Name and Address

Massachusetts allows a partnership or an S cor-

dent Worksheet.

Print the full name, address, and Social Security

poration to file a composite return and make esti-

number of each person filing the return in the

Voluntary Contribution to State Election

mated tax payments as an agent on behalf of two

spaces provided. Enter names as they appear on

Campaign Fund (part-year residents only)

or more qualified electing nonresident partners/

your federal return. Be sure to retain the four-digit

You, and your spouse if filing jointly, may volun-

shareholders. This option is also available to pro-

Personal Identification Number (PIN) printed on

tarily contribute $1 each to the state Election Cam-

fessional athletic teams who may file a return on

the back cover if you received a Form 1-NR/PY

paign Fund. The purpose of the fund is to provide

behalf of two or more qualified electing nonresident

booklet in the mail. You may need it use DOR’s

limited public financing for campaigns of eligible

team members. Eligible members of a composite

Web-based and/or Interactive Voice Response

candidates for statewide and elective office. This

return must meet the following requirements:

(IVR) applications, such as checking the status of

◗ must be an individual or the estate or trust of a

contribution will not change your tax or reduce

your refund.

deceased nonresident partner;

◗ must not have filed a separate return in Mass-

Note: Lines without specific instructions are con-

Social Security Number(s)

achusetts for the tax year in question;

sidered to be self-explanatory.

Be sure to enter your Social Security number on

◗ must be nonresidents for the entire taxable year;

your return. Failure to show the correct Social

◗ must not have any other Massachusetts source

Line 1. Filing Status

Security number in the space provided will delay

income;

Note: More than one filing status may apply to

the processing of your return. If filing jointly, list

◗ must elect to be included in the composite re-

you. If so, you may wish to figure your taxes

your numbers in the order they appear on your

turn by signing a statement; and

based upon more than one filing status to see

federal return. Also, be sure your employer has

◗ must waive the right to claim deductions, ex-

which status is to your benefit.

listed the correct Social Security number on your

emptions and credits allowable under Ch. 62, secs.

Form W-2. If you are married, you must list your

Single

3, 5 and 6. Taxpayers filing a nonresident compos-

spouse’s Social Security number even if you are

ite return should enter “0” on Form 1-NR/PY, lines

Fill in the “Single” oval if you were single as of

filing a separate return.

20 (total deductions), 22 (exemption amount) and

December 31, 2006. This status applies to you if,

Beginning January 1, 1997, each foreign person

35 (total credits).

at the close of the taxable year, you fit into any of

must use an identification number on any U.S. or

the following categories:

Any professional athletic team that has two or

Massachusetts tax return or refund claim filed.

◗ you were unmarried;

more qualified electing nonresident team members

Certain aliens who cannot obtain Social Security

◗ you were a widow or a widower whose spouse

may file a composite tax return as an agent for the

numbers (SSNs) must obtain an IRS-issued indi-

died before 2006; or

qualified electing nonresident team members. Each

vidual taxpayer identification number (ITINs). This

◗ you were legally separated under a final judg-

electing nonresident team member must sign

number can be obtained by filing Form W-7 with

ment of the probate court.

under penalties of perjury a statement affirmatively

the IRS. The ITIN is not available for U.S. citizens

stating such team member's qualifications and

or persons legally permitted to reside permanently

Instructions For Form 1-Nr/py - Massachusetts Nonresident Or Part-Year Resident Income Tax - 2006 Page 9

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