Instructions For Form 1 - Massachusetts Resident Income Tax - 2013 Page 32
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2013 Form 1 — Schedule Instructions
separate worksheets must be completed to calcu-
Schedule Z
The EACC may also, in consultation with the DOR,
limit (but not expand) the credit to a specific dollar
late the deduction. See TIR 06-14 for additional
information.
amount or time duration or in any other manner
Other Credits
deemed appropriate by the EACC, St. 2009, c. 166,
The deduction is allowed where an individual pur-
Be sure to enclose with Form 1.
§18. For example, the EACC may limit the credit
chases an MBTA pass for a dependent who is
available with respect to a particular project to a
claimed on that individual’s tax return, provided
Part 1 Credits
specific dollar maximum, even if the actual dollar
the dependent does not also claim the deduction.
Line 1. Lead Paint
amount of the qualifying purchases would other-
However, the total amount deducted cannot ex-
wise generate a higher credit amount. Similarly,
If you incurred expenses for covering or remov-
ceed $750 for each individual taxpayer who is fil-
the EACC may limit the otherwise applicable credit
ing lead paint on residential premises in Mass-
ing a return. In the case of married taxpayers filing
carry forward period provided by G.L. c. 62, sec.
achusetts, you may claim a credit for expenses up
a joint return, the total amount deducted cannot
6(g) and G.L. c. 63, sec. 38N (d). See TIRs 10-15
to $1,500 for each residential unit. The basic rules
exceed $750 per taxpayer; thus, the maximum
and 10-1 for more information. If you qualify for
are explained on Massachusetts Sched ule LP,
deduction for a joint return is $1,500.
the credit, fill in the appropriate oval, complete
Credit for Removing or Covering Lead Paint on
Complete the Schedule Y, Line 15 Worksheet to
Schedule EDIP and enter the amount of the credit
Residential Premises. If you qualify for the credit,
calculate the commuter deduction.
in line 2. Also, be sure to enter the EACC-issued
complete Schedule LP and enter the amount of
certificate number in line 2. Note: You must enter
credit in line 1. Be sure to enter in line 1a the total
Schedule Y, Line 15 Worksheet.
the certificate number on Schedule Z. Failure to do
number of units indicated in Schedule LP, line(s)
Commuter Deduction
so will result in this credit being disallowed on your
1a and 3a.
1. Enter amount paid in 2013 for tolls
tax return and an adjustment of your reported tax.
Note: You must enclose Schedule LP with your
through an E-ZPass account . . . . . .
Enter the number from left to right.
return. Failure to do so will result in this credit
2. Enter amount paid in 2013 for weekly or
being disallowed on your tax return and an adjust-
Line 3. Septic
monthly transit commuter passes for MBTA
ment of your reported tax.
transit or commuter rail. (Do not include
An owner of residential property located in Mass-
amounts reimbursed or otherwise
achusetts who occupies the property as his or her
Line 2. Economic Opportunity Area/
deductible). . . . . . . . . . . . . . . . . . . .
principal residence is allowed a credit of a maxi-
Economic Development Incentive
3. Add lines 1 and 2. If $150 or less, you do not
mum of $1,500 per taxable year for expenses in-
qualify for this deduction. Omit remainder of
Program
curred to comply with the sewer system require-
this worksheet. Otherwise, complete
Massachusetts allows a credit equal to 5% of the
ments of Title V as promulgated by the Department
lines 4 through 6 . . . . . . . . . . . . . . .
cost of qualifying property purchased for business
of Environmental Protection or to connect to a mu -
4. Enter $150. . . . . . . . . . . . . . . . . .
use within an Economic Opportunity Area (EOA).
nicipal sewer system pursuant to a federal court
5. Subtract line 4 from line 3. . . . . .
If you qualify for the credit, fill in the appropriate
order, administrative consent order, state court
6. Enter the lesser of line 5 or $750
oval, complete Schedule EOAC and enter the
order, consent decree or similar mandate. The
here and on Schedule Y, line 15 . . .
amount of credit in line 2. Note: You must enclose
amount of the credit is 40% of the cost, up to
Schedule EOAC with your return. Failure to do so
$15,000, for design and construction expenses for
Line 16. Deduction for Expenses of
will result in this credit being disallowed on your
repair or replacement of a failed cesspool or sep-
Human Organ Transplant
tax return and an adjust ment of your reported tax.
tic system. The maximum aggregate amount of
An individual may deduct certain expenses and
the credit is $6,000. A five-year carryover of any
The Economic Development Incentive Program
other costs incurred in the process of donating an
unused credit is allowed. See TIRs 97-12, 98-8,
Credit (EDIPC) is a tax credit under G.L. c. 62, sec.
organ for a human organ transplant to another in-
99-5, 99-20 and DOR Directive 01-6 for more in-
6(g) and G.L. c. 63, sec. 38N equal to a percent-
dividual. For purposes of this deduction, “human
formation. If you qualify for this credit, complete
age of the cost of property purchased for business
organ” shall mean all or part of human bone mar-
Massachusetts Schedule SC, Septic Credit, and
use within a certified project as defined in G.L. c.
row, liver, pancreas, kidney, intestine or lung. In
enter the amount of credit in line 3. Note: You
23A, sec. 3A.
the case of an individual who donates an organ to
must enclose Schedule SC with your return. Failure
To be eligible for the EDIP credit, the project must
another person for human organ transplantation,
to do so will result in this credit being disallowed
have certified on or after January 1, 2010. As part
the individual may deduct the following expenses
on your tax return and an adjustment of your re-
of the project certification, the Economic Assist-
that are incurred by the individual and related to
ported tax.
ance Coordinating Council (EACC) may (but is not
the individual’s organ donation: (i) travel expenses;
Note: Betterment assessments do not qualify for
required to) award a credit under the program and,
(ii) lodging expenses; and (iii) lost wages not to
this credit.
when a credit is awarded, the EACC will determine
exceed $10,000. An individual who is a nonresi-
the percentage of the cost of property to be used
dent of Massachusetts for all or part of the taxable
Line 4. Brownfields
in determining the credit.
year is not eligible to claim this deduction. If you are
Recent legislation extends the Brownfields credit
entitled to claim this deduction, enter the amount
Taxpayers with ongoing projects that were certi-
to nonprofit organizations, extends the time frame
claimed in Schedule Y, line 16. See TIR 11-6 for
fied prior to January 1, 2010 may be eligible for
for eligibility for the credit, and permits the credit to
further information.
credits under the prior version of the Economic De -
be transferred, sold, or assigned. Under prior law,
velopment Incentive Program; such taxpayers do
net response and removal costs incurred by a tax-
not file schedule EDIP (see TIR 10-01 and Sched-
payer between August 1, 1998 and August 5,
ule EOAC).
2005, were eligible for the credit provided that the
en vironmental response action before August 5,
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