Instructions For Form 1 - Massachusetts Resident Income Tax - 2013 Page 20
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2013 Form 1 — Line by Line Instructions
failure to disclose was attributable to reasonable
Custodial Parent
of the Code. For purposes of sec. 151(c), the def-
inition of dependent in sec. 152 is adopted. Under
cause and not willful neglect.
Fill in the Custodial parent who has released claim
federal law, there are additional restrictions on the
to exemption for child(ren) oval if you are claiming
Note: Lines without specific instructions are con-
dependent exemption beyond the rules of sec.
the head of household filing status and you have
sidered to be self-explanatory.
152 that are not adopted by Massachusetts. For
released your claim to one or more dependent ex-
Massachusetts tax purposes, if an individual qual-
Line 1. Filing Status
emptions on IRS Form 8332, or participated in a
ifies as a dependent under the rules of sec. 152,
decree or agreement to allow the noncustodial
Note: More than one filing status may apply to you.
you can claim a dependent exemption for such a
parent to claim a dependency exemption.
If so, you may wish to figure your taxes based
person. If you claim such a dependent in Mass-
upon more than one filing status to see which sta-
Whole Dollar Method Required
achusetts, increase the number reported in item b
tus is to your benefit.
The Department of Revenue requires that the
from your U.S. return by the number of such ad-
Single
whole dollar method be used for entries made on
ditional dependents.
Fill in the “Single” oval if you were single as of
forms or schedules. For example, amounts be-
Line 2c: Age 65 or Over Before 2014
December 31, 2013. This status applies to you if
tween $1.00 and $1.49 should be entered as $1.00
You are allowed an additional $700 exemption if
at the close of the taxable year you fit into any of
and amounts between $1.50 and $2.00 should be
you were age 65 or over before January 1, 2014.
the following categories:
entered as $2.00. However, calculations on work-
If your spouse was age 65 or over and you are fil-
sheets used to reach amounts shown on the re-
you were unmarried;
ing a joint return, you may also claim a $700 ex-
turn may be made in one of two ways: (1) round
you were a widow or widower whose spouse
emption for your spouse. Fill in the appropriate
amounts before adding them up and enter the re-
died before 2013; or
oval(s) and enter the total number of persons age
sulting total on the form, or (2) add amounts to
65 or over in the small box. Multiply that total by
you were legally separated under a final judg-
the penny, and then round to the whole dollar for
$700 and enter the total in line 2c.
ment of the probate court.
entry on the form. Either method is acceptable as
long as one method is used consistently through-
Line 2d: Blindness Exemption
Please note that you are not single if: (1) you have
out the return.
You are allowed an additional $2,200 exemption if
obtained a judgment of divorce which has not yet
you are legally blind. If your spouse is also legally
become final; (2) you have a temporary support
Line 2. Exemptions
blind and you are filing a joint return, you may also
order; or (3) you and your spouse simply choose
Line 2a: Personal Exemptions
claim a $2,200 exemption for your spouse. Fill in
to live apart.
Each taxpayer is entitled to claim a personal ex-
the appropriate oval(s) and enter the total number
Married Filing Joint Return
emption. The amount of your personal exemption
of blindness exemptions in the small box. Multiply
Fill in the “Married filing joint return” oval if you
depends on your filing status in line 1.
that total by $2,200 and enter the total in line 2d.
were legally married as of December 31, 2013.
If you are single or married filing a separate re-
Legal Definition of Blindness
Both spouses are responsible for the accuracy of
turn, enter $4,400 in line 2a.
You are legally blind and qualify for the blindness
all information entered on a joint return and both
exemption if your visual acuity with correction is
If filing as head of household, enter $6,800 in
must sign. A joint return is allowed even if only one
20/200 or less in the better eye, or if your peripheral
line 2a.
spouse had income or if one spouse died during
field of vision has been contracted to a 10-degree
2013. For further information, refer to the section
If married filing a joint return, enter $8,800 in
radius or less, regardless of visual acuity.
“What Are the Rules for Filing a Joint Return?”
line 2a.
Line 2e: Other: Medical/Dental Expenses
Married Filing Separate Return
Line 2b: Number of Dependents
and Adoption Agency Fee
Fill in the “Married filing separate return” oval if
You may claim a $1,000 exemption for each of
You may claim an exemption for medical and den-
you were legally married as of December 31, 2013,
your dependents if you claimed them on your U.S.
tal expenses paid during 2013 only if you itemized
and if you and your spouse are not filing a joint
return. Enter in the box in item b the number of
these expenses on your U.S. Form 1040, Sched-
return. Be sure to enter your spouse’s Social Se-
dependents you listed on U.S. Form 1040, line 6c
ule A. If you are married filing a joint U.S. Form
curity number in the space provided.
or U.S. Form 1040A, line 6c. Do not include your-
1040, you must file a joint Massachusetts Form 1
self or your spouse. Then, multiply that total by
Head of Household
to claim this exemption. Enter in line 2e, item 1 the
$1,000 and enter the total amount in line 2b. Be
Fill in the “Head of household” oval if you qualify
amount reported on your U.S. Form 1040, Sched -
sure to fill out Schedule DI, Dependent Informa-
to file this status federally. This status is for un-
ule A, line 4.
tion, if you are claiming a dependent exemp-
married people who paid over half the cost of
tion(s). Failure to do so will delay the processing
If you paid adoption fees to a licensed adoption
keeping up a home for a qualifying person, such
of your return.
agency during 2013, you are eligible for an ex-
as a child who lived with you or your dependent
emption of the total amount of the fees paid dur-
parent. Be sure to include such qualifying person
Note: Only one person (or married couple filing
ing the year. Fees paid during 2013 to an agency
on Schedule DI, Dependent Information. Certain
jointly) may claim the dependent exemption for
licensed to place children for adoption on account
married people who lived apart from their spouse
any one child or other dependent.
of the adoption process of a minor child regard-
for the last six months of 2013 and who meet all of
In a few cases, the number of dependents claimed
less of whether an adoption actually took place
the other federal requirements may also be able to
for Massachusetts purposes and for U.S. pur-
during 2013 should also be included for this ex-
use this status. See IRS Publication 501, Exemp-
poses may differ. Massachusetts allows a depen-
emption. Enter this amount in line 2e, item 2.
tions, Standard Deduction, and Fil ing Information,
dent exemption for each individual who qualifies
for more information.
Add items 1 and 2 and enter the total in line 2e.
for exemption as a dependent under sec. 151(c)
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