Instructions For Form 1 - Massachusetts Resident Income Tax - 2013 Page 18
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2013 Form 1 — Before You Begin
tax jurisdiction solely to be with the servicemem-
excess unused exemptions against interest in-
Form 1-ES. See line 38 instructions and TIR 04-25
come (other than interest from Massachusetts
for more information.
ber in compliance with the servicemember’s mili-
tary orders. In general, for Massachusetts tax
banks), dividends or capital gain income; and
purposes, the new law will affect only service-
When to File
a senior circuit breaker tax credit which allows
members and their spouses who are domiciled in
senior citizens meeting certain eligibility criteria
a state other than Massachusetts. For more infor-
Your Return
to claim a refundable credit on their state income
mation see TIR 09-23.
taxes for the real estate taxes paid on the Mass-
Your 2013 Massachusetts Form 1 is due on or be-
The following example illustrates circumstances
achusetts residential property they own or rent, and
fore April 15, 2014.
under which military pay is or is not taxable in
which they occupy as their principal residence. The
Massachusetts. No guidance is intended on the
credit is the amount by which the real estate tax
Automatic Extension Granted if
tax treatment of such pay under the laws of other
payment or 25% of the rent constituting real es-
100% of the Tax Due is Paid by
states. Generally, when income is taxable in two
tate tax payments exceeds 10% of their total in-
jurisdictions, a credit for taxes paid to the other
come, but not more than $1,030. The credit is
the Tax Return Due Date
jurisdiction is allowed on the taxpayer’s return in
refundable to the extent the credit exceeds the
If line 3 of the following Form 1 Extension Work-
the state of his/her residence.
taxpayer’s tax liability.
sheet is “0” and 100% of the tax due for 2013 has
been paid through:
Example: Betsy enlisted in the Navy in Massachu-
How Do I File a Decedent’s Return?
setts, but moved with her husband, Eric, from
withholding;
A final income tax return must be filed for a tax-
Massachusetts to Delaware when she was sta-
payer who died during the taxable year. This re-
timely estimated payments of tax;
tioned there. They did not change their domicile to
turn should include income received until date of
credits from your 2013 return; and
Delaware. She received military income while her
death. It must be signed and filed by his/her ex-
husband received income working as a reporter for
an overpayment from the prior tax year applied
ecutor, administrator or surviving spouse for the
a local newspaper.
to the next year’s estimated tax,
portion of the year before the taxpayer’s death. Be
Betsy’s income from the Navy, as well as her hus-
sure to fill in oval 1 if the taxpayer who was listed
you are no longer required to file Form M-4868,
band’s income from the newspaper, are both sub-
first on last year’s income tax return is deceased,
Application for Automatic Extension of Time to File
ject to Massachusetts income tax since she
or oval 2 if the taxpayer who was listed second on
Massachusetts Income Tax Return. However, if you
enlisted in the Navy in Massachusetts and they
last year’s income tax return is deceased. Also,
do choose to file Form M-4868 in this instance,
did not become legal residents of Delaware. Betsy
enclose Form M-1310, Statement of Claimant to
you must do so electronically, via DOR’s website.
and her husband are, therefore, Massachusetts
Refund Due on Behalf of Deceased Taxpayer, with
See TIR 06-21 for more information.
residents, and any income they receive, whether
the refund claimant’s name and Social Security
Also, if you owe no tax or you are making a pay-
derived in Massachusetts or not, is included in
number clearly printed.
ment of $5,000 or more, you are required to file
their Massachusetts gross income.
A joint return may be filed by a surviving spouse.
your extension electronically, either through E-File
In the case of the death of both spouses, a final re-
or via the web. Failure to do so will result in a
What Are the Rules for Filing
turn must be filed by their legal representative.
penalty. If you are making a payment of less than
a Joint Return?
$5,000, you also have the option of filing your ex-
Any income of $100 or more received for the dece-
A joint Form 1 is not allowed if both spouses were
tension electronically. If there is a tax due with your
dent for the taxable year after the decedent’s death,
not Massachusetts residents for the same portion
extension, payment can be made through Elec-
and for succeeding taxable years until the estate
of 2013.
tronic Funds Withdrawal.
is completed, must be reported each year on
If your spouse died during 2013, you may still
Massachusetts Form 2, Massachusetts Fiduciary
Visit www. mass. gov/dor to file via the Web.
choose to file a joint return.
Income Tax Return. Form 2 is available online at
If you are legally married, you have the option of
Form 1 Extension Worksheet
filing either a joint return or a married filing sepa-
If the decedent’s return shows a refund due, and if
1. Enter amount from Form 1, line 31
rate return. Married taxpayers who file a joint re-
2. Enter the total of Form 1, lines 36
the Probate Court has not appointed a legal repre-
turn are allowed to claim the following exemptions,
through 38 and 40 through 42 . . . . . .
sentative and none is contemplated, a Massachu-
deductions and credits which married taxpayers
3. Amount due. Subtract line 2 from
setts Form M-1310 must be enclosed with the
filing separate returns may not claim:
line 1, not less than “0” . . . . . . . . . . .
return so the refund check may be made payable
a deduction of $3,600 ($7,200 for two or more
to the proper person.
Note: Your extension will not be valid if you fail to
dependents) for a dependent member of house-
pay 80% of your total tax liability through with-
Should I Make Estimated Tax
hold under age 12, or dependent age 65 or over as
holding, estimated tax payments or with your ex-
Payments in 2014?
of December 31, 2013 (not you or your spouse)
tension. Form M-4868 is available at
or a disabled dependent;
Every resident or nonresident who expects to pay
gov/ dor or by calling (617) 887-MDOR or toll-free
more than $400 in Massachusetts income tax on
No Tax Status if joint Massachusetts AGI was
in Massachusetts 1-800-392-6089.
in come which is not covered by Massachusetts
$16,400 or less plus $1,000 for each dependent;
with holding must pay Massachusetts estimated
Must I File on a Calendar Year Basis?
Limited Income Credit if joint Massachusetts
taxes. Estimated tax payments can be made on-
No. You may file on a fiscal year basis if you keep
AGI is between $16,400 and $28,700 plus $1,750
line by using WebFile for Income by visiting
your books and records on that fiscal year basis
for each dependent;
gov/dor or by filing Massachusetts
and if you receive permission from the Commis-
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