Instructions For Form 1 - Massachusetts Resident Income Tax - 2013 Page 17
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2013 Form 1 — Before You Begin
Privacy Act Notice
pension income from another state or political
Nonresident/Part-Year Resident Income Tax Re-
subdivision before any deduction;
turn, Form 1-NR/PY.
taxable IRA/Keogh and Roth IRA distributions;
Under the authority of 42 U.S.C. sec. 405(c) (2)
3. You are a Part-Year Resident if you either
alimony;
(C)(i), and M.G.L. c. 62C, sec. 5, the Department
moved into or moved out of Massachusetts dur-
income from a business, trade, profession, part -
of Revenue has the right to require an individual to
ing the taxable year. In this case, you must reduce
nership, S corporation, trust or estate;
furnish his or her Social Security number on a
certain income, deductions and exemptions based
rental, royalty and REMIC income;
state tax return. This information is mandatory.
on the number of days you were a resident or on
unemployment compensation;
The Department of Revenue uses Social Security
the amount of your income that is subject to
taxable interest and dividends;
numbers for taxpayer identification to assist in
Massachusetts tax. Part-year residents must file a
gambling winnings;
processing and keeping track of returns and in de-
Massachusetts Nonresident/Part-Year Resident
capital gains;
termining and collecting the proper amount of tax
Income Tax Return, Form 1-NR/PY.
forgiveness of debt;
due. Under M.G.L. c. 62C, sec. 40, the taxpayer’s
If both categories 2 and 3 apply to you, you will
mortgage forgiveness;
identifying number is required to process a refund
have to file both as a nonresident and as a part-
taxable portion of scholarships and fellowships;
of overpaid taxes. Although tax return information
year resident. In these cases, you must file one
and
is generally confidential pursuant to M.G.L. c. 62C,
Massachusetts Form 1-NR/PY and complete the
any other income not specifically exempt.
sec. 21, the Department of Revenue may disclose
Resident/Nonresident Worksheet, Schedule R/NR,
Massachusetts gross income also includes
return information to other taxing authorities and
to calculate the portion of income earned while a
the following, which are not subject to U.S. in-
those entities specified in M.G.L. c. 62C, secs. 21,
part-year resident and the portion of income
come tax:
22 or 23, and as otherwise authorized by law.
earned while a nonresident. If you are required to
interest from obligations of states and their po-
file as both a part-year resident and a nonresident,
litical subdivisions, other than Massachusetts and
Filing Your
be sure to fill in the oval below the address section
its political subdivisions; and
of Form 1-NR/PY to indicate that you are complet-
income earned by a resident from foreign
Massachusetts
ing Schedule R/NR and enclose Schedule R/NR
employment.
with your return.
Massachusetts gross income does not include:
Return
See TIR 95-7 for more information regarding res-
interest on obligations of the U.S. and U.S.
ident status. For information on how to file as a
territories;
If you were a legal resident of Massachusetts and
part-year resident/nonresident, visit DOR’s website
Pension income received from a contributory
your gross income was more than $8,000 —
at or call (617) 887-MDOR or
annuity, pension, endowment or retirement fund
whether received from sources inside or outside of
toll-free in Massachusetts 1-800-392-6089.
of the U.S. Government or the Commonwealth of
Massachusetts — you are required to file a Mass-
Massachusetts and its political subdivisions.
achusetts income tax return. If your gross income
Are Military Personnel Required
amounts received as U.S. Social Security, pub-
was $8,000 or less, you do not need to file a return.
to File?
lic welfare assistance, Veterans Administration
If you did not live in Massachusetts but received
If you enlisted in the service as a Massachusetts
disability payments, G.I. Bill education payments,
Massachusetts source income in excess of your
resident and have not established a new domicile
certain worker’s compensation, gifts, accident or
personal exemption amount multiplied by the ratio
(legal residence) elsewhere (refer to military guide-
life insur ance payments, or certain payments re-
of your Massachusetts income to your total in-
lines), and if your gross income is more than
ceived by Holocaust survivors; and
come, you must file as a nonresident on the Non-
$8,000, you are required to file a Massachusetts
compensation earned by members of the armed
resident/Part-Year Resident Income Tax Return,
resident income tax return. This applies even
forces for service in a combat zone (excluded to
Form 1-NR/PY.
though you may be stationed outside of Mass-
the same extent as under federal law).
achusetts. The terms “legal residence” and “domi-
If, during the taxable year, you either moved to
Am I a Resident, Nonresident,
cile” are used to denote that place where you have
Massachusetts or terminated your status as a
or Part-Year Resident?
your permanent home and to which, whenever you
Massachusetts resident to establish residency out-
There are three different categories of resident
are absent, you have the intention of returning.
side the state, and your gross income was more
status under Massachusetts tax law:
Nonresident military personnel stationed in Mass-
than $8,000 — whether received from sources in-
achusetts may be subject to Massachusetts taxes
side or outside of Massachusetts — you must file
1. You are a Full-Year Resident if your legal resi-
and should file Form 1-NR/PY if they earn income
as a part-year resident on the Nonresident/Part-
dence (domicile) is in Massachusetts or if you
from outside military sources.
Year Resident Income Tax Return, Form 1-NR/PY.
maintain a permanent place of abode in Massachu -
setts and during the year spend more than 183
Military Spouses: On November 11, 2009, the Mil-
What Is Gross Income?
days, in the aggregate, in the state. If you fit this
itary Spouses Residency Relief Act (P.L. 111-97)
Massachusetts gross income includes the
description you should file a Massachusetts Resi-
was enacted. For tax years beginning on or after
following:
dent Income Tax Return, Form 1.
January 1, 2009, the Act prohibits a service -
all wages, salaries, tips, bonuses, fees and other
member’s spouse from either losing or acquiring
2. You are a Nonresident if you were not a resident
compensation;
a residence or domicile for purposes of taxation
of Massachusetts but earned Massachusetts in-
taxable pensions and annuities;
because of being absent or present in any U.S.
come (e.g., from a job in Massachusetts). You
must report such income by filing a Massachusetts
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