Instructions For Form 1 - Massachusetts Resident Income Tax - 2013 Page 33
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2013 Form 1 — Schedule Instructions
2005. As a result of the recent legislation, the envi-
imals and other special symbols. Also, enter the
taxpayer seeking to claim the credit must apply to
number from left to right.
the Department of Public Health (DPH) for certifi-
ronmental response action commencement cut-off
date is changed from August 5, 2005 to August 5,
cation of its wellness program. DPH will approve
Line 7. Film Incentive
2013, and the time for incurring eligible costs that
a dollar amount of credit for a qualifying taxpayer
For tax years beginning on or after January 1,
qualify for the credit is extended to January 1,
and issue a certificate number to be provided in
2006 and before January 1, 2023, motion picture
2014. See TIR 10-15 for more information. If you
connection with filing a tax return in order to claim
production companies may claim (1) a credit equal
qualify for this credit, you must have completed
the credit. The amount of the credit that may be
to 25% of the total qualifying aggregate payroll for
Schedule BCA, Brownfields Credit Application,
claimed by a taxpayer cannot exceed $10,000 in
employing persons within the Commonwealth in
and received a certificate number from DOR. Be
any tax year. DPH has promulgated a regulation,
connection with the filming and production of a
sure to enter the DOR issued certificate number
105 CMR 216.000, entitled Massachusetts Well-
motion picture and (2) a credit equal to 25% of their
in the space provided on line 4. Note: You must
ness Tax Credit Incentive, which sets forth criteria
Massachusetts production expenses. Each credit
enter the certificate number on Schedule Z. Fail-
for authorizing and certifying the credit. The credit
has its own qualification requirements and a tax-
ure to do so will result in this credit being disal-
is set to expire on December 31, 2017. Note: You
payer is allowed to qualify for and claim both
lowed on your tax return and an adjustment of
must enter the certificate number on Schedule Z.
credits. The credits are also transferable. For more
your reported tax. Enter the number from left to
Failure to do so will result in this credit being
information, see TIR 07-15. If you qualify for this
right. Certificate application forms and additional
disallowed on your tax return and an adjustment
credit, enter the amount of credit in line 7. Also, be
information are available at
on your reported tax. Enter the number from left
sure to enter the DOR-issued certificate number
to right.
Line 5. Low-Income Housing
in the space provided on line 7. Note: You must
Part 2 Credits for Residents and
A low-income housing credit is available to indi-
enter the certificate number on Schedule Z. Failure
vidual taxpayers. The Department of Housing and
to do so will result in this credit being disallowed
Part-Year Residents Only
Community Development will allocate the low-
on your tax return and an adjustment of your re-
Line 11. Income Tax Paid to
income housing credit from a pool of available
ported tax. Enter the number from left to right.
Another State
cred its granted under section 42 of the Internal
Certificate application forms and additional infor-
If any of the income reported on this return is sub-
Revenue Code among qualified low-income hous-
mation are available at
ject to taxation in another state or jurisdiction and
ing projects. A taxpayer allocated a federal low-
Note: Motion picture production companies qual-
you have filed a return and paid taxes in the other
income housing credit may also be eligible for a
ify to elect a refundable film credit if they have not
state or jurisdiction, complete the Schedule Z,
state credit based on the credit amount allocated
transferred or carried forward a portion of the film
Part 2, Line 11 Work sheet and enter the amount of
to a low-income housing project that the taxpayer
credit for the production/certificate number to be
credit in line 11. Do not include taxes paid to the
owns. A five-year carryforward of unused credit is
refunded. If you qualify this election, enter the
U.S. government. (This credit does not apply to city
allowed. See TIR 99-19 for more information. If
amount from line 5 of Schedule RFC, Refundable
or local taxes.) You are allowed to claim a credit for
you qualify for the credit, enter the amount in line
Film Credit, in Schedule RF, line 1.
taxes paid to the following jurisdictions: (a) other
5. Note: You must enter the building identification
states in the U.S., including payments made
number on Schedule Z. Failure to do so will result
Line 8. Medical Device
under the Rhode Island Temporary Disability In -
in this credit being disallowed on your tax return
Medical device companies that develop or manu-
surance Act (see DOR Directive 12-1); (b) any ter-
and an adjust ment of your reported tax. Enter the
facture medical devices in Massachusetts can
ritory or dependency of the U.S. (including Puerto
number from left to right.
claim a credit equal to 100% of the user fees paid
Rico, the Virgin Islands, Guam, the District of Co-
by them when submitting certain medical device
Line 6. Historic Rehabilitation
lumbia); or (c) the Dominion of Canada or any of
applications and supplements to the United States
Effective for tax years beginning on January 1,
its prov inces (less any U.S. credit amount allow-
Food and Drug Administration. The credit is also
2005 and ending on or before December 31, 2017,
able from U.S. Form 1116).
transferable. For more information, see TIR 06-22.
taxpayers may be eligible for the Historic Rehabili-
If you qualify for this credit, enter the amount of
The total credit which you calculate on the
tation Credit (HRC). To claim this credit, a historic
credit in line 8. Also, be sure to enter the DOR-
worksheet is the smaller of the amount of taxes
rehabilitation project must be complete and have
issued certificate number in the space provided on
due to other jurisdictions (net of certain adjust-
been certified by the Massachusetts Historical
line 8. Note: You must enter the certificate num-
ments) or the portion of your Massachusetts tax
Commission. Unused portions of the credit may be
ber on Schedule Z. Failure to do so will result in
due on your gross income that is taxed in such
carried forward for 5 years. The credit may be
this credit being disallowed on your tax return
other jurisdictions.
transferred or sold to another taxpayer. The HRC is
and an adjustment of your reported tax. Enter the
Credit is not given for a property tax due to an-
not subject to the 50% limitation rule for corporate
number from left to right. Certificate application
other jurisdiction on account of capital stock or
taxpayers. If the taxpayer disposes of the property
forms and additional information are available at
property. This does not refer to a tax on gain or
generating the HRC, a portion of the credit may be
income from the sale of capital stock or property,
subject to recapture. For further information, see
as included on Schedule B or D. Credit is also not
TIR 10-11 and 830 CMR 63.38R.1, Massachusetts
Line 9. Employer Wellness Program
given for any interest and penalties paid on a tax
Historic Rehabilitation Credit. If you qualify for this
Tax Credit
due to another jurisdiction.
credit, enter the amount in line 6. Note: You must
Effective for tax years beginning on or after Janu-
enter the certificate number on Schedule Z. Failure
You must complete separate worksheets if you
ary 1, 2013, a Massachusetts business that em-
to do so will result in this credit being disallowed
had 5.25% and interest income (other than inter-
ploys 200 or fewer workers may qualify for a tax
on your tax return and an adjustment of your re-
est from Massachusetts banks), dividends or
credit for up to 25% of the cost of implementing a
ported tax. Be sure to omit hyphens, spaces, dec-
capital gain in come taxed by another jurisdiction.
“certified wellness program” for its employees. A
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