Fillable Schedule R/nr - Resident/nonresident Worksheet

2013

Schedule R/NR

Massachusetts

Department of

Resident/Nonresident Worksheet

Revenue

Name(s) as shown on Massachusetts Form 1-NR/PY

Social Security number(s)

If you received Massachusetts source income before moving into or after moving out of Massachusetts, you may have to file a Form 1-NR/PY as a part-

year resident and as a nonresident. If your gross income exceeded $8,000 for the year, you must file as both a nonresident and a part-year resident.

This worksheet is to be used to adjust income, deductions, exemptions and the Earned Income Credit for taxpayers who were part-year Mass achu setts

residents and also received Massachusetts source income while a nonresident. Married taxpayers filing separate Massachusetts income tax returns must

complete separate worksheets. The line numbers on this worksheet correspond with the line numbers on: Form 1-NR/PY, Massachusetts Nonresident or

Part-year Resident Income Tax Return; Schedule X, Other Income; and Schedule Y, Other Deductions. Read the instructions for Form 1-NR/PY and this

worksheet before entering any amounts on this worksheet.

Part 1. Income Adjustments

Total income

Massachusetts

Total Mass.

as modified

resident period

nonresident period

taxable income

Income from col. A Income from col. A Income from col. C

col. A

col. B

col. C

col. D

col. E

for this period

from Mass. sources Add col’s. B and D

15 Wages, salaries, tips and other

Form 1-NR/PY

employee compensation . . . . . . . . . . . . .

16 Taxable pensions and annuities. . . . . . . .

17 Massachusetts bank interest . . . . . . . . . .

18 Business/profession or farm

income/loss (see Schedule C). . . . . . . . .

19 Rental, royalty REMIC, partnership,

S corp., trust income/loss (see

Schedule E) . . . . . . . . . . . . . . . . . . . . . . .

10a Unemployment compensation . . . . . . . . .

10b Massachusetts state lottery winnings . . .

11 Other income (alimony, taxable IRA/

Keogh and Roth IRA conversion distri-

butions, other gambling winnings, fees,

prizes, etc., see Schedule X) . . . . . . . . . .

24 Interest and dividends (see Sch. B). . . . .

27 Certain capital gains (see Sch. B) . . . . . .

Schedule D (long-term capital gains and

losses, excluding collectibles, see

Schedule D) . . . . . . . . . . . . . . . . . . . . . . .

Total . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enter the amounts from each line in col. E in the applicable lines on Form 1-NR/PY (see separate instructions for Schedule D). Subtract the total of col. D

from the total of col. C and enter the result in line 14e of Form 1-NR/PY. Before completing Part 2 of this worksheet, complete Form 1-NR/PY, line 14,

Nonresident Deduction and Exemption Ratio.

Part 2. Deduction and Exemption Adjustments

Section A. The amounts reported in col’s. A, B and C must be related to income reported on Form 1-NR/PY.

Mass. resident period

Mass. nonresident period

Total

15a Amount you paid to Social Security,

Add col’s. A and B

Form 1-NR/PY

col. A

col. B

col. C