This deduction impacts the calculation of No Tax Status and the Limited Income Credit as it is treated as an adjustment to arrive at Massachusetts adjusted gross income on the Massachusetts AGI Worksheet and Schedule NTS-L-NR/PY. Qualified college tuition expenses include only those expenses designated as tuition or mandatory fees required for theenrollment or attendance of the taxpayer or any dependent of the taxpayer at an eligible educational institution. In general, nonresidents and residents have the same deductions and exemptions to determine taxable income. Please limit your input to 500 characters. You'll be taxed the same way Massachusetts nonresidents are. A lock icon ( Massachusetts Cigarette Tax. You're considered a nonresidentair carrier employee(a subset of flight crew members) if you're an operator who needs to have an air carrier certificate because of your commercial flight activities or because of the size of your aircraft. The credit will be claimed on the 2021 Form MA NRCR line 22. An official website of the Commonwealth of Massachusetts, This page, Learn about Massachusetts gross, adjusted gross, and taxable income, is, See all of the resources for Learn about Massachusetts gross, adjusted gross, and taxable income, Call DOR Contact, Toll-free in Massachusetts at. Suggestions are presented as an open option list only when they are available. You may still need to file a return if your income is more than the requirement for filing a tax return, which is the smaller of $8,000 or the prorated exemption. Student Loan Interest Deduction Enter the amount from Form 1040, Schedule 1, Line 20; this amount may not exceed $2,500. Call DOR Contact, Toll-free in Massachusetts at. If your Massachusetts Adjusted Gross Income (AGI) doesnt exceed certain amounts for the taxable year, you might qualify for No Tax Status (NTS) or Limited Income Credit (LIC). See, As a nonresident, you need to file income tax returns with Massachusetts ifyourMassachusetts gross income (from sources within Massachusetts) is greater than, Form 1-NR/PY, Line 12 (income from Massachusetts sources), Schedule B, Line 35 (interest, dividends, and short-term capital gains), Schedule D, Line 19 (long-term capital gains). Graduate interest $3,000 If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site. All other types of income that fall within the definition of Massachusetts source income. If you need assistance, please contact the Massachusetts Department of Revenue. Nonqualified pension benefitsthat are federally taxable. If you're not paid specifically for a performance in Massachusetts, get your apportionment by multiplying your total annual compensation by the number of performances in Massachusetts, and then divide by the total number of performances you performed under the contract. Massachusetts taxable incomeisMassachusetts AGI minus: For more information visitView Massachusetts personal income tax exemptions. Massachusetts adopts the federal deduction allowed to individuals for contributions to a Health Savings Account. The feedback will only be used for improving the website. Massachusetts Agi Worksheet Desember 01, 2021. . AGI is the amount on Form 1040 or 1040-SR, line 11. If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site. Free printable 2022 Massachusetts Form 1 and 2022 Massachusetts Form 1 Instructions booklet in PDF format to print, fill in, and mail your state income tax return due April 18, 2023. If you need assistance, please contact the Massachusetts Department of Revenue. Massachusetts agi worksheet Learn about Massachusetts gross, adjusted gross, and . a Total federal income b Total federal adjusted gross income (from U.S. Form 1040, line 9) 00 (from U.S. Form 1040, line 11) 00 1 FILING STATUS. Since taxpayers' modified AGI of $148,000 exceeds the modified AGI threshold for married filing joint taxpayers ($135,000 or more), taxpayers may not claim the student loan interest deduction. Any federal tax law changes to this deduction will not be automatically adopted. Income from selling or exchangingpatents, copyrights, designs, ideas or other similar intangible, if gained from or connected with a trade or business in Massachusetts. Include Massachusetts gross income from all your sources. IRA/Keogh Plan, Qualified Charitable IRA . massachusetts agi worksheet on form 1 2020. mass agi worksheet. Undergraduate interest $1,500 L 0.00 Cart. Please remove any contact information or personal data from your feedback. Just talked to Mass Dept of Revenue, they are in the process of updating Form 1 and Schedule Y to reflect the new tax law which excludes the first $10,200 of unemployment compensation for filers whose AGI is less than 200% of the federal poverty level. Theology - yea If you do not TIR 11:6 Tax Changes Contained in the Fiscal Year 2012 Budget, TIR 07-4: Issues Concerning the Tax Relief and Health Care Act of 2006, TIR 05-16: The Effect of the Adoption of the Updated Internal Revenue Code on the Massachusetts Personal Income Tax ("Code Update"), TIR 98-15: The Effect of the Adoption of the Updated Internal Revenue Code on the Massachusetts Personal Income Tax ("Code Update"), DD 99-5: 2-Percent S Corporation Shareholders Treatment of Fringe Benefits, contact the Massachusetts Department of Revenue, Such earnings accrue on a tax-free basis and, Qualified distributions from an HSA are excluded from gross income. Thank you for your website feedback! write a sentence using the following word: beech; louise verneuil the voice; fda breakthrough device designation list 2021; best clear face masks for speech therapy A taxpayer may claim a Massachusetts deduction for interest payments on certain education debt. From owningreal or tangible personal property in Massachusetts. Define Beauty Opposite Of Beauty Mrs Beauty Pageants For Adults Benefits Of Beauty Pageants . ultiply the amount of the allowable deduction by. This includes but is not limited to wages, salaries, tips, bonuses, commissions, fees, and other compensation related to activities carried on in Massachusetts, regardless of where the compensation is paid. Form 8814 and the amount on Form 8814, line 4, is more than $1,150, you must enter certain amounts from that form on Worksheet 1-2. If youre submitting documents with an abatementapplication (Form ABT)or amended tax return, attach both the Massachusetts AGI worksheet and the Limited Income Credit worksheet. Yes, a new withholding line (line 17) has been added to the 2021 Form MA NRCR. Top-requested sites to log in to services provided by the state. In the worksheet, if we want to calculate the skewness of the data or the Adjusted Gross Income, the formula is: =SKEW.P (D2:D103) The value of the skewness coefficient is 8.3242. Qualified expenses include only those expenses designated as tuition or mandatory fees required for enrollment at an eligible educational institution We last updated the Individual Income Tax Instructions in January 2023, so this is the latest version of Form 1 Instructions, fully updated for tax year 2022. The special income sourcing rules adopted for those working remotely are intended to minimize disruption for employers and employees during the COVID-19 state of emergency. Enter your adjusted gross income (AGI) from Form 1040, 1040-SR, or Form 1040-NR, line 11, figured without taking into account the amount from Schedule 1 (Form 1040), line 20 . The terrorist attacks against the United States on September 11, 2001, or. $3,300 x 17% (.17) = $561 phase out amount A PTE filing Form NRCR on behalf of its participating non-resident members may claim the sum of all PTE credits allocable to the members who have elected to participate in the Non-resident Composite Return. 127, Qualification for College Tuition Deduction, The federal deduction at I.R.C. Massachusetts allows a deduction for undergraduate tuition if the total paid exceeds 25% of the taxpayer's Massachusetts adjusted gross income. Get access to thousands of forms. Amount of deduction must be reported on Mass. Massachusetts allows a deduction for tuition payments paid by taxpayers for themselves, their spouses, and their dependents who attendaqualifying two or four-year collegeleading to an undergraduate or associates degree, diploma or certificate. This deduction impacts the calculation ofNo Tax Status and theLimited Income Credit,as it is treated as an adjustment to arrive at Massachusetts adjusted gross income on theMassachusetts AGI Worksheet and Schedule NTS-L-NR/PY. Share sensitive information only on official, secure websites. Eligible members of a composite return must: No. Use professional pre-built templates to fill in and sign documents online faster. Married filing joint taxpayer with federal "modified AGI" of $85,000. Single taxpayer with federal modified AGI of $48,000, Allowable Schedule Y, Line 10 federal deduction - $2,500, , the maximum federal deduction for combined undergraduate and graduate interest paid was an allowable Massachusetts deduction. Individual Income Tax Return or, Form 1040X - Amended U.S. Examples of carrying on business in Massachusetts (and thereforenot ancillary): When you're present inboth Massachusetts and elsewhere on the same day, that day will be treated as 1 full day spent present for business in Massachusetts. If you're required to file, you may still qualify for this status depending on your Massachusetts AGI. Form MA NRCR can only be filed electronically, either throughMassTaxConnector commercial software. 2. Please do not include personal or contact information. (2) Enter total of Schedule Y lines 1-10 (3) Subtract (2) from (1) (not less than 0) A professional athletic team includes (but is not limited to) any professional: Members of a professional athletic team include (but are not limited to): Determine your Massachusetts source incomeby multiplying your total compensation for services by the number of duty days in Massachusetts, and then divide by your total number of duty days everywhere. Use this button to show and access all levels. If you qualify, fill in the oval on Form 1, Line 27, and enter 0 on Line 28. If you're required to file, you may still qualify for this status depending on your Massachusetts AGI. Form 1, Schedule Y, Line 16. Part C (Massachusetts Schedule D) income is long-term capital gain income. Do this by completing, Form 1-NR/PY, Line 12(income from Massachusetts sources), Massachusetts AGI (that would be included if you were a full-year resident). Excluded from gross income under I.R.C. Please remove any contact information or personal data from your feedback. ARPA, which was signed into law on March 11, provides that, for taxpayers whose 2020 modified adjusted gross income is less than $150,000, the first $10,200 of unemployment compensation received in 2020 is not included in the taxpayer's 2020 gross income. Directive 03-12: Taxation of Income Earned by Non-Residents After St. 2003, c. 4, s. 7, Learn about No Tax Status and Limited Income Credit, View Massachusetts personal income tax exemptions, Personal Income Tax for Part-Year Residents, Additional Personal Income Tax Information, contact the Massachusetts Department of Revenue. A .mass.gov website belongs to an official government organization in Massachusetts. Fill out Schedule NTS-L-NR/PY. game days, practice days, days spent at team meetings and promotional "caravans and training" camps). If you have a gross income of $100,000 or more, this lowers or gets rid of the offset allowance. Massachusetts will continue to follow the Code of January 1, 2005. You'll only be taxed if you earn more than 50% of your pay in Massachusetts, meaning that your scheduled flight time in Massachusetts is more than 50% of your total scheduled flight time when employed during the year. Since DOR follows the Code as of January 1, 2005, and these provisions were enacted into the Code after January 1, 2005, DOR doesnt adopt the extension to establish and contribute to new MSAs. received and reported on Form 1, line 8a or Form 1-NR/ PY, line 10a 10) 11) Enter the smaller of line 10 or $10,200 11) 12) If MFJ, enter the amount of unemployment compensation the spouse received and reported on Form 1, line 8a Then, divide your Massachusetts gross income into 3 parts: Combine Part A income tax, Part B income tax, and Part C income tax to get your total income tax. Mass.gov is a registered service mark of the Commonwealth of Massachusetts. Please do not include personal or contact information. Adjusted gross income is gross income reduced by certain business expenses and other deductions claimed on Massachusetts Schedule Y, Lines 2 to 10, and Line 18. Share sensitive information only on official, secure websites. In the case of compensation for personal services, report all Massachusetts source income even though you didn't receive theentire amount. Your presence for business in Massachusetts is "ancillary", or secondary to your main duties,if your occasional presence in Massachusetts for: Issecondaryto your primary out-of-state duties that you perform outside of Massachusetts. Nonresidents are only taxed on their Massachusetts gross income. A deduction is allowed for interest paid by the taxpayer, up to an annual maximum of $2,500, for a qualified education loan for both undergraduate and graduate education subject to taxpayer income limitations. We will use this information to improve this page. If you're a self-employed nonresident, your tax return must reflect your trade or business's gross income (wherever it's from), the amount you apportioned to Massachusetts, and the basis you used to determine it. Please remove any contact information or personal data from your feedback. Massachusetts Unemployment Deduction Worksheet | Mass.gov Calculating AGI for states (AGI vs Build-up) (1040) Calculating AGI for states (AGI vs Build-up) (1040) Personal Income Tax for Part-Year Residents, Compensation, injury, and sickness benefits, Tax relief for victims of terrorist attacks, Childcare expenses for child under age 13 or disabled dependent or spouse, Dependent household member(s) under age 12, or dependents age 65 or older, or disabled dependents deduction, Social Security (FICA) and Medicare deduction, Out-of-state employee contributory government pension, Massachusetts undergraduate student loan interest deduction, Massachusetts personal income tax exemptions, E-file and Pay Your MA Personal Income Taxes, Who must file a state personal income tax return, contact the Massachusetts Department of Revenue, Gross income (interest, dividends, and certain capital gains/losses), Long-term capital gains and losses, excluding collectibles, Federal gross income (Form 1, Line 10or Form 1-NR/PY, Line 12 for part-year residents and nonresidents), Income excluded from federal but included in Massachusetts, Income included in federal but excluded from Massachusetts, Income excluded from both federal and Massachusetts, Schedule B, Line 35 (interest, dividends, and short-term capital gains), Schedule D, Line 19 (long-term capital gains), Learn about Massachusetts gross, adjusted gross, and taxable income, Plus income excluded from federal income but included in Massachusetts income, Minus income included in federal income but excluded from Massachusetts income, and. Share sensitive information only on official, secure websites. This form is for income earned in tax year 2022, with tax returns due in April 2023. Distributive share incomefrom a partnership or S corporation. The only part of your income that gets taxed is the amount you get within Massachusetts. Mass AGI Worksheet (MA) (1) Enter total 5.3% income from Form 1, line 10. If you qualify, fill in Form 1, Line 29. Qualified expenses include only those expenses designated as tuition or mandatory fees required for enrollment at an eligible educational institution. Mass.gov is a registered service mark of the Commonwealth of Massachusetts. Sample Form Updated: May, 2005 Page 1 of 3. Ancillary Activity Test (AAT) requirements. Title: ADJUSTED GROSS INCOME WORKSHEET Author: Emmet Ross Last modified by: H08589 Created Date: 2/2/2009 9 . If you qualify, fill in Form 1, Line 29. The following arenot considered Massachusetts gross income and thus not added back tothe total income in Line 14f: A pass-through entity can file a composite return on behalf of qualified electing nonresidents who reportand payincome tax on their proportional or distributedshare of Massachusetts source income of the pass-through entity. Form M-8379 - Nondebtor Spouse Claim and Allocation for Refund Due. Form 1-NR/PY is a Massachusetts Individual Income Tax form. Contributions are deductible if made by an eligible individual; Contributions are excludable from income if made by an employer on behalf of an eligible individual; and. A .mass.gov website belongs to an official government organization in Massachusetts. The maximum deduction of $2,500 is phased out based on: The deduction is disallowed if MAGI exceeds certain thresholds. Suggestions are presented as an open option list only when they are available. Level 2. Residents: If you do not qualify for No Tax Status, but you are single and your Massachusetts AGI is between $8,000 and $14,000, or if you are filing as head of household and your Massachusetts AGI is between $14,400 and $25,200 plus $1,750 per dependent, or if you are married filing a joint return and your Massachusetts AGI is between $16,400 NR 603 QUIZ 1 Neuro - Week 1 quiz and answers; Ohm's law - Lab report ; CWV-101 T3 Consequences of the Fall Contemporary Response Worksheet 100%; 1-2 short answer- Cultural Object and Their Culture; WK Number 2 Atomic Structure Chemistry 1 Worksheet Assignment with answers; Lessons from Antiquity Activities US Government; Newest. , the maximum combined graduate and undergraduate interest paid deduction allowed`. If you need assistance, please contact the Massachusetts Department of Revenue. Fill out Schedule NTS-L-NR/PY. Please limit your input to 500 characters. Under the January 1, 2005 Code, the Archer MSA provisions contained a sunset date of December 31, 2005 that grandfathered in prior participants and provided that after December 31, 2005, contributions would be allowed by or on behalf of individuals who previously made (or had made on their behalf) Archer MSA contributions and employees who are employed by a participating employer. Please limit your input to 500 characters. 221 for both graduate and undergraduate student loan interest paid (, Reported on Schedule Y, Line 10, which has a maximum amount allowed), The Massachusetts deduction for interest paid on a qualified undergraduate student loan (, Reported on Schedule Y, Line 12, which is unlimited), A deduction is allowed for interest paid by the taxpayer, up to an annual maximum of $2,500, f, or a qualified education loan for both undergraduate and graduate education s, Federal modified adjusted gross income (MAGI), Qualified education loan means any debtincurred by the taxpayer solely to pay qualified higher education expenses on behalf of the t, This deduction impacts the calculation of, as it is treated as an adjustment to arrive at Massachusetts adjusted gross income on the, Massachusetts Undergraduate Student Loan Interest Deduction, It is administered by the financial aid office of a two-year or four-year college at which, a qualified dependent was enrolled as an undergraduate student. Since taxpayers' modified AGI falls within the phase out thresholds of $110,000 and $140,000 for married filing joint, they must reduce the federal deduction allowed on Schedule Y as follows: The only paper alternative is for each partner or shareholder to file their own Form 1-NR/PY. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules . Allowable Schedule Y, Line 10 federal deduction, Allowable Schedule Y, Line 12 Massachusetts deduction, Form 1, Line 27 Massachusetts AGI Worksheet - No Tax Status and. From patents, copyrights and other similar intangibles. Total IRA/Keogh plan distributions, qualified Allowable Schedule Y, Line 12 Massachusetts deduction - $1,100, Married filing joint taxpayers with modified AGI of $115,000, ($120,000 - $115,000) = 17% phase out percentage. Total working days exclude weekends, holidays, sick days, vacations, and paid or unpaid leave. For example, if your AGI (Form 1040, line 34) is $10,000 and you have a $1,000 capital loss from the sale of stock (Form 1040, line 13), you will enter $10,000 on line 1 of this worksheet and $1,000 on line 3. tax forms near me. A .mass.gov website belongs to an official government organization in Massachusetts. Can a credit for the elective Pass-through Entity (PTE) excise be claimed on Form MA NRCR? Multiple Packages: . Qualified education loan means any debtincurred by the taxpayer solely to pay qualified higher education expenses on behalf of the taxpayer, the taxpayer's spouse, or any dependent of the taxpayer, atthe time the debtwas incurred. It includes income that is excluded from Massachusetts gross income, and excludes income that is included in Massachusetts gross income. This amount is only for informational purposes, and you get it from: Interest income from state obligations, other than Massachusetts, Contributions to a pension plan by Massachusetts state or local employees, Earned income from foreign sources excluded under I.R.C. I am having hard time finding that info on my Massachusetts Tax form. . 2. A taxpayer may not be eligible for the deduction for a dependent if the dependent deduction under IRC section 151 is also claimed by the taxpayer or another taxpayer with respect to the dependent. Married filing separate taxpayers don't qualify for either NTS or LIC. You can also notify DOR of your individual change of address via MassTaxConnect. Form MA NRCR must include the Massachusetts K-1 for each member of the composite return. See what's included and excluded. Unlike the federal deduction, the Massachusetts deduction is allowed regardless of: This deduction doesnt impact the calculation of. See. How will DOR verify the withholding amounts claimed on Form MA NRCR? What should I do if a member of the composite return claims the same withholding that was included on Form MA NRCR on their individually filed Form 1-NR/PY? Massachusetts adjusted gross income Your Massachusetts AGI affects: No Tax Status (NTS) - Fill out the Massachusetts AGI worksheet (Schedule NTS-L-NR/PY if you're a part-year resident or nonresident). Massachusetts adjusted gross income. Please limit your input to 500 characters. Taxable unemployment compensation. If Form MA NRCR is submitted on paper, it will not be processed by DOR and the return will be considered not filed. Add the relevant date. Top-requested sites to log in to services provided by the state. History IA Section 1; EOP Questions; Discrete Probability Distributions Worksheet 2; Feed Monkey SE - gizmo; Document - about myself; K g k sch a GVybm Fu ZGV 6Lmd Ab W 9u ZXQuaz Ey Lm Nh Ln Vz LOR Possibilities; Informe De Proyecto De Ciencias; 1.2.1 Activity Log - Fitness Log # 1 (Log) 1.2.4 Activity Log - Fitness Log # 4 (Log) Please limit your input to 500 characters. in the Form 1 instructions. A lock icon ( See also, Yes. Form 1: Massachusetts Resident Income Tax Return 2021 Form 1: Massachusetts Resident Income Tax Return (PDF 247.35 KB) 2021 Form 1 Instructions (PDF 1.76 MB) 2021 Schedule HC: Health Care Information (PDF 125.84 KB) 2021 Schedule HC Instructions (PDF 1012.5 KB) 2021 Schedule HC-CS: Health Care Information Continuation Sheet (PDF 56.54 KB) massachusetts agi worksheet form 1neon vs led power consumption. Also, you must file as single, married filing jointly or head of household to qualify for this credit. Multiply gross income by the amount of sales made within Massachusetts, and then divide by amount of sales made everywhere. Allowable Schedule Y, Line 12 Massachusetts - $1,000. Total compensation for servicesincludes: However, the original signing bonus you receivedis excluded from total compensation ifallof the following conditions are met: Duty days are all days from the initial pre-season training day through the last day of competition (e.g. Each electing non-resident team member must sign, under penalties of perjury, a statement stating their qualifications and election to file a composite return. Learn more about the college tuition deduction. Distributions based on an ownership interest in an entity doing business in Massachusetts, whether in the form of dividends or any other category of income. deduction must be prorated based upon the amount of taxpayer's Massachusetts gross income (derived from sources within Massachusetts) to totalincome (derived from all sources). Thank you for your website feedback! Residents Complete both the Massachusetts AGI Worksheet and the Limited Income Credit Worksheet (in the Form 1 instructions). massachusetts form 1 fillable pdf. Tuition payments for students pursuing graduate degrees, Qualified college tuition expenses include, only those expenses designated as tuition or mandatory fees required for thee, nrollment or attendance of the taxpayer or a. ny dependent of the taxpayer at an eligible educational institution. Business Expenses of National Guard and Reserve Members, Performing Artists and Fee-Based Government Officials Enter the amount from Form 1040, Schedule 1, Line 11. Your taxable unemployment compensation from employment both in Massachusetts and elsewhere isequal to theamount you were paid in Massachusetts or charged to Massachusettsdivided by the amount paid in Massachusetts and elsewhere. I will be working on a master's or doctorate program (e.g., MA, MBA, MD, JD, PhD, EdD, graduate certificate) . Undergraduate interest $1,100 If you're a nonresident entertainer, your Massachusetts source income is generally the entire amount you received for a performance or engagement you performed in Massachusetts. Massachusetts Alcohol Tax. If you don't qualify for No Tax Statusbut your Massachusetts AGI still doesn't exceed certain limits, you might qualify for the Limited Income Credit (LIC), which can lower your taxes. You may file by mail on paper forms or online thorugh efiling. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. Massachusetts deductions on Form 1 (Lines 11-14) and Form 1-NR/PY (Lines 11-16): Deductions on Schedule Y (Lines 11 16): Current year short-term capital gains (including collectibles), Long-term capital gains on collectibles and pre-1996 installment sales, Gains on the saleof property used in a trade or business (4797 property) held for 1 year or less, Interest from savings deposits in Massachusetts banks, Long-term capital gains from collectibles, Long-term capital gains from pre-1996 installment sales, Any amount paid or incurred in connection with either influencing legislation, Participating in any political campaign for or against any public office candidate, Attempting to influence the general public regarding elections or legislative matters, Communicating directly with an executive branch official to try to influence them. A lock icon ( Do this by completingForm 8582, using only the amounts from activities that generate income subject to Massachusetts tax. The full amount of your unemployment income is required to be included in the calculation of household income. Employees compensated on a mileage basis: Multiply gross income by total mileage traveled in Massachusetts, and then divide by the employee's total mileage upon which the employer computes total wages. mac miller faces indie exclusive. Massachusetts state income tax Form 1 must be postmarked by April 18, 2023 in order to avoid penalties and late fees. Thank you for your website feedback! Create this form in 5 minutes! After getting your Part A, Part B, and Part C income, adjust each category of income tocalculatePart B, Part A and Part C adjusted gross income, and finally calculatePart B, Part A and Part C taxable income. Learn more about medical related deductions. calderdale council business grants. Massachusetts will continue to follow the Internal Revenue Code of January 1, 2005. If you need assistance, please contact the Massachusetts Department of Revenue. If Line 7 of your Massachusetts AGI worksheet is lower than the maximum amounts below, you qualify for NTS. Your presence for business in Massachusetts is casual, isolated, and inconsequential if it meets the Ancillary Activity Test (AAT) requirements. We will update this page with a new version of the form for 2024 as soon as it is made available by the Massachusetts government. 2017 Form 1, Line 27 Massachusetts AGI Worksheet- No Tax Status for Residents (Only If Single, Head of Household or Married Filing Jointly) For information regarding No Tax Status You must enter an amount in all fields; if not applicable, enter 0. See TIR 16-15. Form 1 Instructions requires you to list multiple forms of income, such as wages, interest, or alimony . Form 1-NR/PY - Nonresident/Part-Year Resident Income Tax Return. A lock icon ( A partnership, S corporation, or a trust or estate canfile an electronic composite return on Form MA NRCR and make estimated tax payments as an agent on behalf of 2 or more qualified electing nonresident members. Allowable Schedule Y, Line 12 Massachusetts deduction - $700, undergraduate interest not claimed as a federal deduction, was an allowable Massachusetts deduction, Alternatively, Schedule Y, Line 10 - $1,700 and Line 12, $1,500, if it is clear that taxpayer doesnt qualify for No Tax Status of Limited Income Credit.