2020 Massachusetts Nonresident or Part-Year Resident Income Tax - Mass.gov
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FORM 1-NR/PY
2020 Form 1-NR/PY Instructions 1
ENSE
O V I E TE M
P E TIT
Department of Revenue | Commonwealth of Massachusetts
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2020
Massachusetts
Nonresident or
Part-Year Resident
Income Tax
Turn the page for information on E-Filing your return this year.Give E-file a try this year!
C’mon, admit it — filing
paper tax returns is no
fun! So forget about
longer refund wait
times and calculation
mistakes. E-file this year!
There are three easy and convenient ways to do it.
1 File Electronically for Free
About 70% of Massachusetts taxpayers likely qualify to file both federal and state returns for free, enhancing
fraud protection and cutting down on identity theft. Massachusetts joined the Free File Alliance, a nonprofit
partnership between tax software companies, the IRS and the states to increase opportunities for taxpayers
to E-file their tax returns for free. Check out the free filing options available to taxpayers at mass.gov/efile.
2 Commercial Tax Preparation Software
You can also E-file using DOR-approved commercial tax filing products or websites. Visit our website for a
complete listing of approved websites and products. Although some of these products offer a paper filing option,
you may only use that option if it incorporates a 2D barcode in the right-hand corner of all pages. If you have
a 2D printing issue, be sure to contact the software manufacturer for instructions before filing to avoid having
your return rejected. Also, be sure to use the correct 2D barcode mailing address: PO Box 7000 for refunds/no
payments or PO Box 7003 for payments. See DOR’s online tax form instructions for more information.
3 Tax Preparers
The majority of paid tax preparers recognize that their clients don’t want mistakes, delays, or longer refund times
so they offer E-filing for their customers. Moreover, Massachusetts law requires any preparer who completes
more than 10 Massachusetts income tax returns to E-file (TIR 11-13 has a specific taxpayer opt-out provision to
this law). Preparers who do file paper returns for their clients have specific requirements they must meet to avoid
paying penalties and fines.
mass.gov/efile2020 Form 1-NR/PY Instructions 3
Who Must File resident and part-year resident oval below the
address section of the form if this category ap-
plies to you. Complete Schedule R/NR, Resident/
of Massachusetts, and who began performing
such services in Massachusetts due to their
employing state’s COVID-19 state of emergency
You must file Massachusetts Form 1-NR/PY, Non-
resident/Part-Year Resident Income Tax Return if Nonresident Worksheet, to calculate the portion of or other Pandemic-Related Circumstance, will
you were not a resident of Massachusetts for any income earned while a nonresident and the por- be eligible to claim a credit for taxes paid to that
part of the year and the lesser of either: tion of income earned while a part-year resident. other state, to the extent generally provided under
Schedule R/NR is included in this booklet. Massachusetts law. For more information about
1. Your Massachusetts source income was more
5. Fill in the Nonresident composite return oval if this change go to mass.gov/dor.
than $8,000; or
this return is being filed as a composite return on Penalty for Failure to Obtain Health Insurance
2. Your Massachusetts source income was more
behalf of nonresident professional athletic team Massachusetts requires most adults 18 and over
than your personal exemption amount multiplied
members. See the instructions on page 9. with access to affordable health insurance to ob-
by the ratio of your Massachusetts income to your
For more information on Massachusetts source tain it. In 2020, individuals must be enrolled in
total income.
income, refer to the section Filing Your Massachu- health insurance policies that meet minimum
You also must file Form 1-NR/PY if you were a creditable coverage standards defined in regula-
setts Return.
resident of Massachusetts for part of the year and tions adopted by the Commonwealth Health In-
you had more than $8,000 in gross income during surance Connector Authority (Health Connector).
that time, whether received from sources inside or
outside of Massachusetts.
Major 2020 Individuals who are deemed able to afford health
insurance but fail to obtain it are subject to pen-
To see whether you are a full-year resident, non-
resident, part-year resident, or a nonresident
Tax Changes alties in Massachusetts for each month of non-
compliance in the tax year (provided that there is
For more up-to-date and detailed information no penalty in, the case of a lapse in coverage of
and part-year resident, determine which cate- on tax changes and federal conformity see the
gory applies to you. Please see the COVID-19 63 consecutive days or less). The monthly penal-
dedicated 2020 Tax Changes page on our website ties, which will be imposed through the individ-
page at mass.gov/info-details/important-covid- at mass.gov/dor. For more information on DOR’s
19-response-update-from-dor for more informa- ual’s personal income tax return, are set out in
response to the COVID-19 pandemic go to Technical Information Release (TIR) 20-1 and are
tion about special rules related to residency and mass.gov/dor. based on half of the minimum monthly insurance
source income for tax year 2020:
premium for which an individual would have qual-
1. You are a full-year resident if your residence Filing Due Dates
ified through the Health Connector.
Form 1 is due on or before April 15, 2021.
(domicile) was in Massachusetts for the entire
Note: For tax years beginning on or after January
taxable year or if you maintained a permanent 2020 Personal Income Tax Rates 1, 2019, a taxpayer who does not have health in-
place of abode in Massachusetts and during the Effective for tax years beginning on or after surance that meets the federal standard of mini-
year spent more than 183 days, in the aggregate, January 1, 2020, the tax rate on most classes of mum essential coverage will no longer be subject
in the state. If you fit this description, you should taxable income is changed to 5%. The tax rate to the federal shared responsibility payment (fed-
file Form 1, Massachusetts Resident Income on short-term gains from the sale or exchange eral healthcare penalty). Schedule HC, Health Care
Tax Return. of capital assets and on long-term gains from Information, must be completed by all full-year
2. You are a nonresident if you are not a resident the sale or exchange of collectibles (after a 50% and certain part-year residents age 18 and over to
of Massachusetts as defined above but received deduction) remains at 12%. notify DOR whether or not they had health insur-
Massachusetts source income (e.g. from a job in Revised Guidance on the Massachusetts ance for each month of 2020. Taxpayers who did
Massachusetts). Fill in the Nonresident oval at the Tax Implications of an Employee Working not have coverage for all of 2020, or had a gap in
top of the form if this category applies to you. A Remotely due to the COVID-19 Pandemic coverage of four or more consecutive months will
nonresident who is filing Form 1-NR/PY to report In response to the COVID-19 pandemic, several need to determine if they had access to affordable
income not included on a Nonresident Composite states, including Massachusetts, have declared a health insurance (through an employer, the gov-
Return filed on their behalf also should fill in the ernment, or on their own) using worksheets and
state of emergency, and many businesses have
Nonresident oval. tables available for this purpose. This may include
implemented work-from-home requirements
consequences from the COVID-19 health crisis,
3. You are a part-year resident if, during the tax- for their employees in response to government
including that the crisis caused you to experience
able year, you moved to Massachusetts or es- orders and public health recommendations.
a significant loss of income, a loss of insurance, a
tablished a permanent place of abode here and Due to Massachusetts’ COVID-19 state of
significant increase in essential expenses, and/or
became a resident, or you terminated your status emergency for tax year 2020, all compensation
other circumstances such that purchasing insur-
as a Massachusetts resident to establish a resi- paid to non-residents, who would generally
ance would have caused you to experience such
dence outside the state. Fill in the Part-year res- perform such services in Massachusetts but for
serious deprivation. If it is determined that a tax-
ident oval at the top of the form if this category a Pandemic-Related Circumstance, will continue
payer could have afforded health insurance, the
applies to you. to be treated as Massachusetts source income taxpayer has the right to appeal the application
subject to Massachusetts personal income tax. of the penalty due to hardship by requesting an
4. If you were a Massachusetts resident for part
Additionally, in consideration of the fact that other appeal to the Connector on the Schedule HC. For
of the 2020 tax year, and while you were not a
states have adopted similar sourcing rules, for more information about the health care reform
resident of Massachusetts you received Mas-
tax year 2020 Massachusetts residents, who, law, including the Department’s regulation at 830
sachusetts source income (e.g., from a job in
immediately prior to the Massachusetts COVID- CMR 111M.2.1, Health Insurance Individual Man-
Massachusetts), file as both a nonresident and
19 state of emergency were employees engaged date; Personal Income Tax Return Requirements,
part-year resident. Fill in the Filing as both a non-
in performing services from a location outside2020 Form 1-NR/PY Instructions 4
or the Health Connector’s regulation at 956 CMR Update to Unemployment Compensation which automatically conform to the current IRC.
6.00, Determining Affordability for the Individual Reporting due to the COVID-19 Pandemic For more information about the TCJA changes see
Mandate, see the Health Connector’s website at Recent legislation has enacted a deduction for mass.gov/dor for DOR’s public written guidance
mahealthconnector.org or the Department’s web- unemployment compensation for tax year 2020. on the impact of certain provisions of the TCJA,
site at mass.gov/dor. Please refer to below link for more information: including TIRs 18-14, 19-6, 19-7 and 19-11. In
addition, the Taxpayer Certainty and Disaster Tax
Annual Update of Circuit Breaker Tax Credit https://www.mass.gov/info-details/tax-filing-sea- Relief Act of 2019 extended some of the TCJA
Taxpayers age 65 or older who own or rent res- son-frequently-asked-questions#unemploy- provisions to tax year 2020.
idential property located in Massachusetts are ment-benefits-and-unemployment-fraud-
allowed a credit equal to the amount by which On March 27, 2020, Public Law 116-136, the
their real estate tax payments, or 25% of the rent State Tax Relief to Joint Filers of Tax Returns Coronavirus Aid, Relief, and Economic Security
constituting a real estate tax payment, exceeds Under “An Act Providing for Equitable Relief from Act (the CARES Act), was signed into law. The
10% of the taxpayer’s total income, not to exceed Liability for Joint Filers of Tax Returns,” St. 2018, CARES Act provides for federal changes to a va-
$1,150. The amount of the credit is subject to c. 445, (the “Act”), there are now three types of re- riety of provisions of the Internal Revenue Code
limitations based on the taxpayer’s total income lief from joint tax liability available to an innocent (IRC) that affect personal income taxpayers. In re-
and the assessed value of the real estate, which spouse: (i) innocent spouse relief, (ii) separation sponse to the CARES Act, the Department of Rev-
for tax year 2020 must not exceed $848,000. For of liability relief, and (iii) equitable relief in Mas- enue (DOR) issued written guidance addressing
purposes of calculating the credit, total income sachusetts. For more information see TIR 19-5. the impact of the CARES Act in Massachusetts.
and maximum credit thresholds are adjusted an- Note that under this guidance, COVID-19 recov-
Changes Related to Federal Tax Reform
nually. For tax year 2020, an eligible taxpayer’s ery rebates to individuals are not subject to Mas-
As a general rule, Massachusetts does not adopt
total income cannot exceed $61,000 in the case sachusetts personal income tax and expanded
any federal personal income tax law changes unemployment benefits are subject to Massa-
of a single filer who is not a head of household incorporated into the IRC after January 1, 2005.
filer; $76,000 for a head of household filer; and chusetts personal income tax. The guidance
However, certain specific Massachusetts personal also addresses the impact of the CARES Act on
$92,000 for joint filers. In order to qualify for the
income tax provisions, as set forth in MGL ch 62, other issues, including (1) tax-favored withdraw-
credit, a taxpayer must be age 65 or older and
§ 1(c), automatically conform to the current IRC. als from retirement funds, (2) loans from qual-
must occupy the property as his or her principal
The provisions of the IRC Massachusetts adopts ified employer retirement plans, (3) temporary
residence. See TIR 20-14.
on a current basis are: waiver of required minimum distribution rules
Employer-Provided Parking, Transit Pass, and ◗ Roth IRAs; for certain retirement plans and accounts, (4) al-
Commuter Highway Vehicle Benefits Exclusion lowance of partial above-the-line deduction for
Amounts ◗ IRAs;
charitable contributions, (5) modification of lim-
Massachusetts adopts Internal Revenue Code ◗ The exclusion for gain on the sale of a principal itation on charitable contributions during 2020,
(“IRC”) § 132(f) as amended and in effect on Jan- residence; (6) exclusion for certain employer payments of
uary 1, 2005, which excludes from an employ- ◗ Trade or business expenses; student loans, (7) modification of limitation on
ee’s gross income (subject to a monthly maxi- losses for taxpayers other than corporations, and
mum) employer-provided parking, transit pass, ◗ Travel expenses;
(8) changes to health savings accounts, flexible
and commuter highway vehicle transportation ◗ Meals and entertainment expenses; spending accounts, and Archer medical savings
benefits. For tax year 2020, the IRS has calcu- accounts. See TIR 20-9: Massachusetts Tax Im-
◗ The maximum deferral amount of government
lated, based on inflation adjustments contained plications of Selected Provisions of the Federal
employees’ deferred compensation plans;
in IRC § 132(f) as effective on January 1, 2005, CARES Act.
the 2020 monthly exclusion amounts of $270 for ◗ The deduction for health insurance costs of
employer-provided parking and $140 for com- self-employed taxpayers; RECENT CHANGES TO INTERNAL REVENUE
bined transit pass and commuter highway vehi- ◗ Medical and dental expenses; CODE PROVISIONS THAT IMPACT CERTAIN
cle transportation benefits. Massachusetts adopts MASSACHUSETTS PERSONAL INCOME
these 2020 monthly exclusion amounts as they ◗ Annuities; TAXPAYERS
are based on the IRC as effective on January 1, ◗ Health savings accounts; Interest Expense Deduction Limitations (IRC §
2005. See TIR 19-16. ◗ Employer-provided health insurance coverage; 163(j))
Tax Filing and Payment Relief for Personal Beginning with the 2018 tax year, a trade or busi-
◗ Amounts received by an employee under a
Income Taxpayers Affected by COVID-19 ness deduction for net business interest in a
health and accident plan; and
Pursuant to “An Act to Address Challenges Faced given taxable year is now limited to 30% of ad-
◗ Contributions to qualified tuition programs. justed taxable income, and the excess is carried
by Municipalities and State Authorities Resulting
See TIRs 98-8, 02-11, 02-18, 07-4 and 09-21 for forward. Section 2306 of the Cares Act amends
from COVID-19” (the “Act”), the due date for
further details. Code § 163(j) for tax years 2019 and 2020 (i) to
personal income tax returns and payments
On December 22, 2017, Public Law 115-97, increase the limitation to 50% of adjusted tax-
otherwise due April 15, 2020 (personal income
commonly known as the Tax Cuts and Jobs Act able income; and (ii) allows taxpayers to elect to
tax, estate and trust income tax, income tax
(“TCJA”), was signed into law. The TCJA provides use 2019 adjusted taxable income in calculating
due with a partnership composite return with
for federal changes to a variety of provisions in the limitation for tax year 2020. Massachusetts
an April 15, 2020 due date, and April, 2020 tax
the IRC that affect the personal income tax. Mas- adopts the current Code with respect to Code §
installments owed by personal income taxpayers
sachusetts generally follows changes made by 163 for personal income taxpayers with business
with respect to deemed repatriated income) was
the TCJA to the personal income tax provisions interest expense (e.g., individual taxpayers with
changed to July 15, 2020. See TIR 20-4.
listed above, as set forth in MGL ch 62, § 1(c), schedule C income, etc.).2020 Form 1-NR/PY Instructions 5
Medical Expenses (IRC § 213) Use of Health Savings Accounts, Flexible due. Under MGL ch 62C, § 40, the taxpayer’s iden-
Taxpayers are allowed a deduction for medical ex- Spending Accounts, and Archer Medical tifying number is required to process a refund of
penses for amounts that exceed a certain percent Savings Accounts for Telehealth Services and overpaid taxes. Although tax return information is
threshold of their federal adjusted gross income. Over-the-Counter Medical Products generally confidential pursuant to MGL ch 62C, §
Under the TCJA, the threshold was decreased Effective March 27, 2020, the CARES Act amended 21, DOR may disclose return information to other
from 10% to 7.5% of federal adjusted gross in- (i) Code §§ 106(f), 220(d)(2)(A), and 223(d)(2) to taxing authorities and those entities specified in
come and extended by the Taxpayer Certainty and allow amounts paid or expenses incurred (after MGL ch 62C, §§ 21, 22 or 23, and as otherwise
Disaster Tax Relief Act of 2019 to the 2020 tax December 31, 2019) for medicine or drugs with- authorized by law.
year. The deduction is available only to those tax- out a medical prescription to be covered by an
Filing Your
payers who itemize their deductions. Taxpayers HSA, FSA, or Archer MSA; (ii) and Code § 223(c)
that take the standard deduction are not eligible (2) to allow high-deductible health plans with an
to take the deduction for medical expenses. Mas- HSA to cover telehealth and other remote care
sachusetts adopts these changes. Massachusetts
allows a deduction for medical expenses under
services for plan years beginning on or before
December 31, 2021. For personal income tax pur-
Massachusetts
MGL ch 62, § 3B(b)(4) equal to the federal deduc-
tion only for taxpayers that itemize deductions on
poses, Massachusetts follows Code §§ 106 and
223 as currently in effect and therefore will simi-
Return
a federal return. larly exclude from gross income such reimburse- As a nonresident, you must file Form 1-NR/PY if
ments from an HSA or FSA for medicine or drugs your Massachusetts source income for 2020 ex-
Inclusion of GILTI in Gross Income; Dividend ceeded the smaller of your apportioned personal
without a prescription. However, Massachusetts
Treatment (IRC § 951A) exemption, or $8,000.
follows Code § 220 as amended and in effect on
The TCJA added IRC § 951A, which requires U.S.
January 1, 2005, and therefore reimbursements Am I a Resident, Nonresident, or
individual shareholders of a controlled foreign
for these expenses when paid by an Archer MSA
corporation (CFC) to include their pro rata share Part‑Year Resident?
will not be excluded.
of the CFC’s global intangible low-taxed income There are four different categories of resident sta-
(GILTI) in federal gross income each year, start- Qualified Improvement Property (QIP) tus under Massachusetts tax law:
ing with taxable years beginning after December Section 2307 of the CARES Act assigns a 15-year ◗ You are a full-year resident if your residence
31, 2017. This income is also subject to the div- depreciable life under MACRS and a 20-year de- (domicile) is in Massachusetts or if you maintain
idend gross-up rules set out in IRC § 78, to the preciable life under ADS to QIP placed in service a permanent place of abode in Massachusetts and
extent that this income is included in a taxpay- after December 31, 2017. Because Massachusetts during the year spend more than 183 days, in the
er’s federal gross income. Massachusetts adopts generally follows the current Code with respect to aggregate, in the state. If you fit this description
this change as Massachusetts follows the current Code § 168 for personal income tax purposes,
you should file a Massachusetts Resident Income
IRC with respect to IRC § 951A. GILTI income is Massachusetts adopts the changes relating to QIP
Tax Return, Form 1.
treated as Part A dividend income under MGL ch placed in service after December 31, 2017, for in-
62. The Massachusetts schedule to be used by a dividual taxpayers, who incur business expenses ◗ You are a nonresident if you were not a resi-
personal income taxpayer reporting such income (e.g., individuals with schedule C income, etc.). dent of Massachusetts but earned Massachusetts
for tax year 2020 has been consolidated with the income (e.g., from a job in Massachusetts). You
one for corporate excise taxpayers. For tax year Small Business Loan Forgiveness must report such income by filing a Massachu-
2020, all taxpayers with GILTI income must com- Section 1106 of the CARES Act provides loan setts Form 1-NR/PY.
plete a Schedule FCI. forgiveness to small businesses for certain
loans made pursuant to the Paycheck Protection ◗ You are a part-year resident if you either moved
Loans from Qualified Employer Retirement Program (“PPP”) under the Small Business into or moved out of Massachusetts during the
Plans Act. Furthermore, any amount of cancelled taxable year. In this case, you must reduce cer-
The CARES Act modifies the federal tax treat- indebtedness resulting from these loans that tain income, deductions and exemptions based on
ment of loans to employees from qualified em- would otherwise be includable in the gross the number of days you were a resident or on the
ployer retirement plans, specifically, Code § 72(p) income for federal income taxes will be excluded amount of your income that is subject to Massa-
generally treats loans employees from a qualified from federal gross income. Massachusetts chusetts tax. Part-year residents must file a Mas-
employer retirement plan as a distribution for tax does not adopt this change for purposes of the sachusetts Form 1-NR/PY.
purposes, unless an exception applies. Pursuant personal income tax, as Massachusetts follows ◗ You are both a nonresident and part-year res-
to § 2202 of the CARES Act, loans are not treated the IRC in effect as of January 1, 2005, on this ident if you meet the criteria above for both the
as distributions if they are for $100,000 or less issue, so these amounts are includable in gross part-year resident and nonresident categories. If
and made during the 180-day period beginning income for Massachusetts purposes. filing as a nonresident and part-year resident, the
on March 27, 2020. The section also delays the Schedule R/NR must be completed.
due dates for outstanding loans from qualified
employer plans due during the period beginning Privacy Act Notice
Under the authority of 42 USC § 405(c)(2)(C)(i),
What Is Massachusetts Source Income for
on March 27, 2020 and ending on December 31, Nonresidents?
2020, for one year. Massachusetts adopts the cur- and MGL ch 62C, § 5, the DOR has the right to The term “Massachusetts source income” is used
rent Code with respect to the provisions affected require an individual to furnish his or her Social throughout this booklet to describe the types of
by this section, and therefore, loans from qual- Security number on a state tax return. This infor- income which are taxable to a nonresident. For
ified employer plans are not treated as distribu- mation is mandatory. DOR uses Social Security tax year 2020, the determination of source in-
tions to the extent they are not treated as such for numbers for taxpayer identification to assist in come and working days in Massachusetts for
federal purposes. processing and keeping track of returns and in de- remote workers may be impacted by the COVID-
termining and collecting the proper amount of tax2020 Form 1-NR/PY Instructions 6
19 pandemic. Please see mass.gov/info-details/ considered casual, isolated and inconsequential How Do I Determine My Residence
important-covid-19-response-update-from-dor. if the nonresident’s business presence in Massa- (Domicile)?
A nonresident is only subject to tax on items of in chusetts is ancillary to the nonresident’s primary Your residence is determined by all the facts and
come derived from or effectively connected with: business or employment duties performed at a circumstances in your case. If you have two or
base of operations outside Massachusetts — for more residences, your residence is the one you
◗ Any trade, business, or employment carried on example, an occasional presence in Massachu- regard as your true home or principal residence.
in Massachusetts (see the following section); setts for management functions, and other similar You cannot choose to make your home in one
◗ Participation in any lottery or wagering transac- activities which are secondary to the individual’s place for the general purposes of life and in an-
tion in Massachusetts; or primary out-of-state duties. other for tax purposes. Your residence is usually
◗ Ownership of any interest in real or tangible the place where you maintain your most import-
Are Military Personnel Required to File?
personal property located in Massachusetts. ant family, social, economic, political and religious
If you enlisted in the service as a Massachusetts
ties. A change of residence will not be accom-
Some examples of the types of income taxable to resident and have not established a new domicile
plished by a temporary or protracted absence
a nonresident: (residence) elsewhere (refer to military guidelines)
from a place; you must not intend to return.
and if your gross income is more than $8,000,
◗ All wages, salaries, tips, bonuses, fees and Note: A person is also considered a resident if
you are required to file a Massachusetts resident
other compensation which relate to activities car- they maintain a permanent place of abode in
income tax return. This applies even though you
ried on in Massachusetts, regardless of where or Massachusetts and spend more than 183 days,
may be stationed outside of Massachusetts. The
when the compensation is paid; in the aggregate, in the state. See TIR 95-7 for a
terms “residence” and “domicile” are used to de-
◗ Unemployment compensation related to previ- note that place where you have your permanent further explanation.
ous Massachusetts employment; home and to which, whenever you are absent, you
What is Gross Income for a Part‑Year
◗ Profit from a business, trade, profession, have the intention of returning. Nonresident mil-
Resident?
partner
ship or S corporation conducted in itary personnel stationed in Massachusetts may
As a part-year resident, you must file Form 1-NR/
Massachusetts; be subject to Massachusetts taxes and should file
PY if your gross income was more than $8,000 —
Form 1-NR/PY if they earn income from outside
◗ Rents and royalties from real and tangible per- whether received from sources inside or outside
military sources.
sonal property located in Massachusetts or from of Massachusetts.
other business activities in Massachusetts; Military spouses. The Military Spouses Resi-
Gross income for a part-year resident includes:
dency Relief Act (P.L. 111- 97) prohibits a service-
◗ Gain from the sale of real or tangible personal member’s spouse from either losing or acquiring ◗ All wages, salaries, tips, bonuses, fees and
property located in Massachusetts; a residence or domicile for purposes of taxation other compensation;
◗ Interest and dividends, only if derived from or because of being absent or present in any U.S. tax ◗ Taxable pensions and annuities;
connected with Massachusetts business activity, jurisdiction solely to be with the servicemember
or the ownership of Massachusetts real estate or in compliance with the servicemember’s military ◗ Alimony;
tangible personal property; and orders. In general, for Massachusetts tax pur- ◗ Income from a business, trade, profession,
◗ The definition of Massachusetts source income poses, the law affects only servicemembers and partnership, S corporation, trust or estate;
now includes gain from the sale of a business or their spouses who are domiciled in a state other ◗ Rental, royalty and REMIC income;
an interest in a business, separation, sick or va- than Massachusetts.
◗ Unemployment compensation;
cation pay, deferred compensation, income from Under federal law, a military spouse is allowed,
covenants not to compete, and nonqualified pen- in some circumstances, to elect to use the same ◗ Taxable interest and dividends;
sion income that federal law allows states to tax. residence for purposes of taxation as the ser- ◗ Gambling winnings;
Income from Massachusetts sources which is not vicemember regardless of the date on which the
◗ Capital gains;
taxed to residents is not taxed to nonresidents, marriage of the spouse and the servicemember
occurred. For further information on the Mass- ◗ Forgiveness of debt;
e.g., interest on debt obligations of the U.S. and
amounts received as Social Security and certain achusetts implications of the federal law, see ◗ Mortgage forgiveness;
worker’s compensation. TIR 19-14.
◗ Taxable portion of scholarships and fellowships;
In general, the same exemptions and deductions Note: Massachusetts excludes from gross in- and
allowed to residents are available to nonresidents come compensation earned by members of the
◗ Any other income not specifically exempt.
to determine taxable income. These items are al- armed forces for service in a combat zone, to the
same extent it is excluded under federal law. Massachusetts gross income also includes
lowed, however, only to the extent they relate to,
the following which are not subject to the U.S.
or are allocable to, Massachusetts source income. No guidance is intended on the tax treatment of
income tax:
such pay under the laws of other states. Gener-
Am I Carrying on a Trade, Business or ally, when income is taxable in two jurisdictions, ◗ Interest from obligations of states and their po-
Employment in Massachusetts as a a credit for taxes paid to the other jurisdiction is litical subdivisions, other than Massachusetts and
Nonresident? allowed on the taxpayer’s return in the state of his/ its political subdivisions; and
A nonresident generally does not have a trade, her residence. ◗ Income earned by a resident from foreign
business or employment carried on in Massachu-
employment.
setts if his/her presence for business in Massa-
chusetts is casual, isolated and inconsequential. Massachusetts gross income does not include:
A nonresident’s presence for business will be2020 Form 1-NR/PY Instructions 7
◗ Interest on obligations of the U.S. and U.S. of the $3,600 to which you are otherwise enti- chusetts resident. To adjust your exemptions, use
territories; tled). See line 3 on Form 1-NR/PY for the prora- the formula in line 3 and see line 22 instructions.
◗ Pension income received from a contributory tion formula.
annuity, pension, endowment or retirement fund ◗ Line 17, the deduction for a dependent under
Health Care Penalty
of the U.S. government or the Commonwealth of age 12, or dependents age 65 or over as of De- Line 39
Massachusetts and its political subdivisions. cember 31, 2020, or disabled dependent(s); If you are a part-year resident subject to the
Health Care Penalty for 2020 and are not appeal-
◗ Amounts received as U.S. Social Security, pub- ◗ Schedule Y, line 6, Archer medical savings ac- ing the application of the penalty, enter the pen-
lic welfare assistance, Veterans Administration count (MSA) deduction; alty amount from line 8 of the Health Care Penalty
disability payments, G.I. Bill education payments, ◗ Schedule Y, line 8, health savings account Worksheet in line 39a for you and/or line 39b for
certain worker’s compensation, gifts, accident or deduction; your spouse. Enter the total of lines 39a and 39b
life insurance payments, or certain payments re-
◗ Schedule Y, line 10, student loan interest in line 39, but do not enter less than 0. Be sure
ceived by Holocaust survivors; and
deduction; to enclose Schedule HC with your return. Failure
◗ Compensation earned by members of the to do so will delay the processing of your return.
armed forces for service in a combat zone (ex- ◗ Schedule Y, line 12, undergraduate student loan
interest deduction; If married filing a joint return and both you and
cluded to the same extent as under federal law).
your spouse are subject to the penalty, separate
◗ Schedule Y, line 15, commuter deduction; and Health Care Penalty Worksheets must be filled
What Adjustments Must I Make as a
Part‑Year Resident? ◗ Schedule Y, line 18, prepaid tuition or college out to calculate the separate penalty amounts for
Part-year residents must adjust income, deduc- savings program deduction. you and your spouse, using your married filing
tions and exemptions when completing Form jointly income.
The deductions listed below are based on the
1-NR/PY. In general, these items are reduced be- actual amounts paid or received for the period A part-year resident taxpayer who does not have
cause all of your income may not be subject to of time you were in Massachusetts. For exam- health insurance that meets the Massachusetts
Massachusetts tax. Your deductions and exemp- ple, you may only deduct the amount of alimony standard of minimum creditable coverage may be
tions are based on the number of days you were a paid (Schedule Y, line 3) while you were a Mas- subject to a Massachusetts penalty.
Massachusetts resident or the amount of income sachusetts resident. Similarly, the deduction for
that is subject to Massachusetts tax. attorney’s fees and court costs involving certain Earned Income Credit
unlawful discrimination suits (Schedule Y, line 9) Line 47
Income must be directly related to Massachusetts income Your earned income credit (line 47) must be pro-
Lines 5 through 11, 24, 27a and as reported on Form 1-NR/PY, line 12. rated based upon the ratio of days you were a
Schedule D, Line 21 ◗ Lines 15, 16 and 18; Massachusetts resident. To adjust this credit, use
If you earned only a portion of the income you the formula in line 3 and see line 47 instructions.
reported on your U.S. return while you were a ◗ Schedule Y, lines 2 through 4;
Massachusetts resident, subtract from your U.S. ◗ Schedule Y, line 5, moving expenses; Should I Make Estimated Tax Payments in
income the amount earned and received while you 2021?
◗ Schedule Y, line 7, self-employed health insur- Every taxpayer (whether a resident or nonresi-
were domiciled in another state or country. How-
ance deduction; dent) who expects to pay more than $400 in Mas-
ever, you may be required to include all income
derived from Massachusetts sources earned ◗ Schedule Y, line 9, qualified performing arts-re- sachusetts income taxes on income which is not
while you were a nonresident, such as from rental lated expenses, jury duty pay given to your em- covered by Massachusetts withholding must pay
property or from a trade or business, including ployer, reforestation amortization, repayment of Massachusetts estimated taxes. Estimated tax
employment, on Schedule R/NR, Resident/Non- supplemental unemployment benefits under the payments can be made online by using DOR’s
resident Worksheet. Such income now includes Trade Act of 1974, employee business expenses MassTaxConnect application at mass.gov/dor. See
gains from the sale of a business or an interest in of fee-basis state or local government officials, line 44 instructions for more information.
a business, separation, sick or vacation pay, de- business expenses of National Guard Reserve
How Do I File a Decedent’s Return?
ferred compensation, income from covenants not members, the deduction for attorney’s fees and
A final income tax return must be filed for a tax-
to compete, and nonqualified pension income that court costs involving certain unlawful discrimina-
payer who died during the taxable year. It must
federal law allows states to tax. tion suits and deductible expenses related to in-
be signed and filed by his/her executor, adminis-
come reported on U.S. Form 1040, Schedule 1,
trator or surviving spouse for the portion of the
Deductions line 8 and Massachusetts Schedule X, line 4;
year before the taxpayer’s death. Be sure to fill in
Lines 15 through 19 ◗ Schedule Y, line 13, deductible amount of qual- oval 1 if the taxpayer who was listed first on last
Most deductions are based on the actual amounts ified contributory pension income from another year’s income tax return is deceased, or oval 2 if
paid by you associated with the deduction for the state or political subdivision; and the taxpayer who was listed second on last year’s
period of time you were in Massachusetts. income tax return is deceased. Also, enclose Form
◗ Schedule Y, line 17, certain gambling losses.
The deductions listed below are based on the pro- M-1310 with the refund claimant’s name and So-
ration of the number of days you were a Mass- Exemptions cial Security number clearly printed.
achusetts resident. For example, if you are entitled Lines 4a through 4f A joint return may be filed by a surviving spouse.
to claim one dependent under age 12, and if you Your total exemptions (line 4g) must be prorated In the case of the death of both spouses, a final
lived in Massachusetts for only four months, you based upon the ratio of days you were a Massa- return must be filed by their legal representative.
can claim a deduction equal to $1,200 (one-third2020 Form 1-NR/PY Instructions 8
Any income of $100 or more received for the sioner of Revenue. If you file on a fiscal year basis, married, you must list your spouse’s name and
decedent for the taxable year after the decedent’s you must file on or before the fifteenth day of the Social Security number even if you are filing a
death, and for succeeding taxable years until the fourth month after the end of your fiscal year. separate return.
estate is completed, must be reported each year Taxpayers filing on a fiscal year basis must com- Beginning January 1, 1997, each foreign person
on Massachusetts Form 2, Massachusetts Fidu- plete and file Form 13, Notice of Designation of must use an identification number on any U.S. or
ciary Income Tax Return. Fiscal Year, available at mass.gov/dor or by call- Massachusetts tax return or refund claim filed.
If the decedent’s return shows a refund due, and ing (617) 887-6367 or toll-free in Massachusetts Certain aliens who cannot obtain Social Security
if the Probate Court has not appointed a legal rep- (800) 392-6089. numbers (SSNs) must obtain an IRS-issued indi-
resentative and none is contemplated, a Massa- Fiscal Year Filers vidual taxpayer identification number (ITINs). This
chusetts Form M-1310, Statement of Claimant to File the 2020 return for calendar year 2020 and number can be obtained by filing Form W-7 with
Refund Due on Behalf of Deceased Taxpayer, must fiscal years that began in 2020 and ended in 2021. the IRS. The ITIN is not available for U.S. citizens
be enclosed with the return so the refund check For a fiscal year return, fill in the tax year space at or persons legally permitted to reside permanently
may be made payable to the proper person. the top of page 1. Short year filers should file using or to work in the United States. These taxpayers
the tax form for the calendar year within which the qualify for SSNs and should obtain them from
When to File Your short year falls. If the short year spans more than
one calendar year, the filer should file using the tax
the Social Security Administration by filing Form
SS-5. You may obtain Form SS-5 from your local
Return form for the calendar year in which the short year Social Security Administration (SSA) or call the
began. If the current form is not available at the SSA at (800) 772-1213.
Your 2020 Form 1-NR/PY is due on or before time the short year filer must file, the filer should
April 15, 2021. follow the rules explained in TIR 11-12. Filing an Original Return or
Amended Return
Automatic Extensions What If I Am Unable to Pay?
Original Return
All taxpayers filing personal income tax returns If you are unable to pay the full amount of tax that
If this is the original filing of your 2020 tax return,
are automatically granted a six-month extension you owe, you should pay as much of your tax lia-
fill in the Original return oval.
of time to file their tax return as long as at least bility as possible with this return. You will receive
80% of the total amount of tax ultimately due on a bill from DOR for the remaining amount of tax Filing an Amended Return
or before the due date prescribed for payment of due plus accrued interest and penalty charges. If If you need to change a line item on your re-
the tax has been paid. See TIR 16-10. the amount of that bill is less than $10,000 and turn, complete a new return with the corrected
you still cannot pay it in full, you must apply for- information and fill in the Amended return oval.
Also, if you are making a payment of $5,000 or
mally to DOR for a small payment agreement in Your amended return must include all schedules
more, you are required to submit your extension
order to avoid collection activity. You can apply filed with the original return even if there are no
payment electronically. Failure to do so will re-
for a small payment agreement by visiting Mass changes to the schedules. Mail your amended re-
sult in a penalty. If you are making a payment of
TaxConnect at mass.gov/dor. turn to the same address used for original returns.
less than $5,000, you also have the option of fil-
ing your extension electronically. If there is a tax Note: Do not mail your request for a payment Do not file Form ABT with your amended return.
due with your extension, payment can be made agreement with your tax return. Requests can An amended return can be filed to either increase
through Electronic Funds Withdrawal. be made once a bill is issued through DOR’s or decrease your tax. An amended return should
Mass TaxConnect application at mass.gov/dor also be filed to correct a credit amount (such as
Visit mass.gov/dor to file via the Web. withholding) or to dispute a health care penalty.
or by calling DOR at (617) 887-6367 or toll-free
in Massachusetts (800) 392-6089. Setting up a Generally, an amended return must be filed within
Form 1-NR/PY Extension Worksheet three years of the date that your original return
small payment agreement will allow you to make
1. Enter amount from Form monthly payments within a set time period to sat- was filed. Visit mass.gov/dor/amend for more in-
1-NR/PY, line 41. . . . . . . . . . isfy your unpaid liability. formation about filing an amended return.
2. Enter the total of Form 1-NR/PY, Federal Changes
Name and Address
lines 42 through 44 and 47 If your amended return includes changes you have
Print the full name, address, and Social Security
through 49 . . . . . . . . . . . . . . reported on an amended federal return filed with
number of each person filing the return in the
3. Amount due. Subtract line spaces provided. Enter names as they appear on the IRS for the same tax year, check the Amended
2 from line 1, not less than 0. your federal return. return due to federal change oval.
If your amended return does not report changes
Note: Your extension will not be valid if you fail to Social Security Number(s)
that result from the filing of a federal amended
pay 80% of your total tax liability through with- Be sure to enter your Social Security number on
return or from a federal audit (for example, if the
holding, estimated tax payments or with your ex- your return. Also, enter your Social Security num
amended Massachusetts return is reporting a
tension. Form M-4868 is available at mass.gov/ ber on pages 2 through 5 of Form 1-NR/PY and
rental deduction not claimed on the original re-
dor or by calling (617) 887-6367 or toll-free in on page 2 of Schedules B or C, if filed. Failure to
turn) fill in only the Amended return oval.
Massachusetts (800) 392-6089. show the correct Social Security number in the
space provided will delay the processing of your
Must I File on a Calendar Year Basis? return. If filing jointly, list your numbers in the
No. You may file on a fiscal year basis if you keep order they appear on your federal return. Also, be
your books and records on that fiscal year basis sure your employer has listed the correct Social
and if you receive permission from the Commis- Security number on your Form W-2. If you are2020 Form 1-NR/PY Instructions 9
Consent to Extend the Time to Act on an Voluntary Contribution to State Election payments as an agent on behalf of two or more
Amended Return treated as Abatement Campaign Fund (part-year residents only) qualified electing nonresident team members. El-
Application igible members of a composite return must meet
You, and your spouse if filing jointly, may volun-
In certain instances, an amended return show- the following requirements:
tarily contribute $1 each to the state Election Cam
ing a reduction of tax may be treated by DOR as paign Fund. The purpose of the fund is to provide w Must be nonresidents for the entire taxable year;
an abatement application. Under such circum- limited public financing for campaigns of eligible w Must elect to be included in the composite re-
stances, by filing an amended return, you are giv- candidates for statewide and elective office. This turn by signing a statement;
ing your consent for the Commissioner of Reve- contribution will not change your tax or reduce
nue to act upon the abatement application after your refund. w Must agree to be subject to Massachusetts tax
six months from the date of filing. See TIR 16- jurisdiction; and
11. You may withdraw such consent at any time Veterans Benefits w Must waive the right to claim deductions, ex-
by contacting the DOR in writing. If consent is Fill in the appropriate oval(s) for you, and/or your emptions and credits allowable under MGL ch
withdrawn, any requested reduction in tax will spouse if married filing a joint return, if you are 62, §§ 3, 5 and 6.. Taxpayers filing a nonresident
be deemed denied either at the expiration of six a veteran who served in the Armed Forces of the composite return should enter 0 on Form 1-NR/
months from the date of filing or the date consent United States in active service as part of Operation PY, lines 20 (total deductions), 22 (exemption
is withdrawn, whichever is later. Enduring Freedom, Operation Iraqi Freedom, Op- amount) and lines 33 to 35 (credits).
eration Noble Eagle or Operation Sinai Peninsula
Form 1-NR/PY Frequent Errors and were discharged under honorable conditions Each electing nonresident team member must
Not entering the information below correctly may and were domiciled for six months in Massachu- sign under penalties of perjury a statement af-
result in an item being adjusted or removed. setts immediately prior to entry into the Armed firmatively stating such team member’s qualifi-
Forces. DOR will then forward the name and ad- cations and election to file a composite return.
◗ Line 4c – You must fill in the bubble for each The composite return is filed on Massachusetts
spouse over 65 and enter a “1” or “2” in the Total dress to the Department of Veterans’ Services
and the adjutant general of the Massachusetts Form 1-NR/PY along with the applicable sched-
box accordingly. ules and attachments. The total Massachusetts
National Guard to verify eligibility for any benefits
◗ Line 5 – Employees of the Commonwealth of you may be entitled to. gross income reported on the composite Form
Massachusetts must report the State wages, tips 1-NR/PY must be the sum of all the qualified
etc. amount from box 16 of Form W-2. Deceased Taxpayer electing nonresident members’ Massachusetts
Be sure to fill in the appropriate oval if a taxpayer source income.
◗ Line 18 – Enter the total qualified rent paid in
died during the taxable year. For further informa-
2020 in the box, then divide by 2. Be sure to fill in the Nonresident composite re-
tion, refer to the section How Do I File a Dece-
◗ Line 42 – You must submit all documents that turn oval if this category applies to you.
dent’s Return? in the instructions.
have Massachusetts withholding, including pass- Name Change
through entity or K-1 withholding. Under Age 18
If you legally changed your name in 2020, fill in
If you are under age 18 as of January 1, 2021, be
◗ Lines 43 and 44 – Be sure to differentiate any the oval. Enclose a copy of your Social Security
sure to fill in the oval(s).
overpayment from 2019 as a credit carry forward card or driver’s license showing your new name.
on line 43 and do not list it as 2020 estimated tax Note: Lines without specific instructions are con- Failure to include this documentation could delay
payment on line 44. sidered to be self-explanatory. processing of your return.
◗ Line 48 – Schedule CB must be completed and Residency Status Noncustodial Parent
submitted with your return. Fill in the Nonresident oval if you were not a res- Fill in the oval if you are a noncustodial parent. A
ident of Massachusetts and you received Massa- noncustodial parent is defined as a person who
◗ Line 50 – Excess Paid Family Leave withhold-
chusetts source income. See the section What has a minor child, but does not live with the child.
ing (PFML) is not the amount shown on your
is Massachusetts Source Income for Nonres-
Form W-2. You must use the worksheet for line Note: If you are the biological parent of a child, but
idents? for an explanation of Massachusetts
50 to see if you qualify and to calculate the excess your parental rights have been terminated, you are
source income.
amount. Each taxpayer would need to have mul- not the noncustodial parent of that child.
tiple W-2’s and to have paid PFML greater than Fill in the Part-year resident oval if you were a
$520.51 to qualify. Or, have paid on the gross resident of Massachusetts for less than the full Schedule TDS. Inconsistent Filing
amount of self-employment income, not the net. year and you did not receive Massachusetts Position Penalty
source income while a nonresident. Fill in the oval and enclose Schedule TDS, Tax-
◗ Schedules B, C, D – Entries should be pos- payer Disclosure Statement, if you are disclosing
itive values unless there is a box to mark to in- Fill in the Filing both as a nonresident and part-
any inconsistent filing positions. Schedule TDS is
dicate a negative value.You must complete and year resident oval if both categories apply to you
available on our website at mass.gov/dor. The in-
submit Schedule HC showing the FEIN and sub- in the same tax year. See the section Who Must
consistent filing position penalty (see TIR 06-5,
scriber number. File. You must also complete and enclose with
section IV) applies to taxpayers that take an incon-
your return Schedule R/NR, Resident/Nonresi-
◗ Schedule HC – If you did not receive a Form sistent position in reporting income. These tax-
dent Worksheet.
1099-HC, fill in the bubble on line 4f or 4g indi- payers must “disclose the inconsistency” when
cating so and enter your subscriber number for Nonresident Composite Return for filing their Massachusetts return. If such inconsis-
your plan. Form 1095 is a federal form and can- Professional Athletic Team Members tency is not disclosed, the taxpayer will be subject
not be used to report health care coverage in Massachusetts allows professional athletic teams to a penalty equal to the amount of tax attributable
Massachusetts. to file a composite return and make estimated tax2020 Form 1-NR/PY Instructions 10
to the inconsistency. This penalty is in addition to w You and your spouse simply choose to live Then, enter the total days you were a Massachu-
any other penalties that may apply. apart. setts resident and divide this number by 365 and
A taxpayer is deemed to have taken an “incon- carry this division out to four decimal places. Fail-
Married Filing Joint Return
sistent position” when the taxpayer pays less tax ure to do so may delay the processing of your
Fill in the Married filing joint return oval if you
in Massachusetts based upon an interpretation return. This figure is used to determine the por-
were legally married as of December 31, 2020,
of Massachusetts law that differs from the posi- tion of certain deductions, exemptions, and the
and you elect to file a joint return. A joint return
tion taken by the taxpayer in another state where earned income credit a part-year resident may be
is allowed even if only one spouse had income.
the taxpayer files a return and the governing law eligible to claim.
Both spouses are responsible for the accuracy of
in that other state “is the same in all material re- all information entered on a joint return, and both Whole Dollar Method Required
spects” as the Massachusetts law. The Com- must sign. If your spouse died during 2020, you DOR requires that the whole dollar method
missioner may waive or abate the penalty if the may still choose to file a joint return. be used for entries made on forms or sched-
inconsistency or failure to disclose was attribut- ules. For example, amounts between $1.00 and
Note that a joint Form 1-NR/PY is not allowed
able to reasonable cause and not willful neglect. $1.49 should be entered as $1.00 and amounts
unless each spouse is reporting income for the
a. Total Federal Income same resident or nonresident period. For exam- between $1.50 and $2.00 should be entered as
Enter your total federal income (from U.S. Form ple, John (a Massachusetts resident) and Jane (a $2.00. However, calculations on worksheets used
1040, line 9). If married filing a separately and New Hampshire resident) both work in Massachu- to reach amounts shown on the return may be
living in the same household, each spouse must setts. After they were married in June 2020, John made in either of the following ways:
combine their income figures from their separate moved to New Hampshire to live with Jane. They ◗ Round amounts before adding them up and
U.S. returns when completing this section. If you cannot file a joint return because their nonresident enter the resulting total on the form; or
did not have a requirement to file a U.S. return, tax years are different. (Jane lived in New Hamp-
◗ Add amounts to the penny, and then round to
you must enter 0 in this section. shire during the entire year, but John only lived
the whole dollar for entry on the form.
there for six months.)
Note: Failure to enter this information will delay Either method is acceptable as long as one method
the processing of your return. Married Filing Separate Return is used consistently throughout the return.
Fill in the Married filing separate return oval
b. Federal Adjusted Gross Income
Enter your federal adjusted gross income (from
if you were legally married as of December 31, Line 4. Exemptions
2020, but you elect to file separately. Enter your Line 4b. Number of Dependents
U.S. Form 1040, line 11 or U.S. Form 1040-NR,
spouse’s name and Social Security number in the You may claim a $1,000 exemption for each of
line 11). If married filing separately and living in
space provided. your dependents if you claimed them on your U.S.
the same household, each spouse must combine
their income figures from their separate U.S. re- Head of Household return. Enter in the box in item b the number of
turns when completing this section. If you did not Fill in the Head of household oval if you qualify to dependents you listed on U.S. Form 1040 or U.S.
have a requirement to file a U.S. return, you must file this status federally. This status is for unmar- Form 1040NR. Do not include yourself or your
enter 0 in this section. ried people who paid over half the cost of keeping spouse. Then, multiply that total by $1,000 and
up a home for a qualifying person, such as a child enter the total amount in line 4b. Be sure to fill out
Note: Failure to enter this information will delay
who lived with you or your dependent parent. Be Schedule DI, Dependent Information, if you are
the processing of your return.
sure to include such qualifying person on Sched- claiming a dependent exemption(s). Failure to do
Line 1. Filing Status ule DI, Depending Information. Certain married so will delay the processing of your return.
Note:More than one filing status may apply to people who lived apart from their spouse for the Note: Only one person (or married couple filing
you. If so, you may wish to figure your taxes last six months of 2020 and who meet all of the jointly) may claim the dependent exemption for
based upon more than one filing status to see other federal requirements may also be able to use any one child or other dependent.
which status is to your benefit. this status. See IRS Publication 501, Exemptions,
In a few cases, the number of dependents claimed
Single Standard Deduction, and Filing Information, for
for Massachusetts purposes and for U.S. pur-
Fill in the Single oval if you were single as of De- more information.
poses may differ. Massachusetts allows a depen-
cember 31, 2020. This status applies to you if, at Custodial Parent dent exemption for each individual who qualifies
the close of the taxable year, you fit into any of the Fill in the Custodial parent who has released for exemption as a dependent under § 151(c) of
following categories: claim to exemption for child(ren) oval if you the Code. For purposes of § 151(c), the defini-
w You were unmarried; are claiming the head of household filing sta- tion of dependent in § 152 is adopted. Under fed-
tus and you have released your claim to one or eral law, there are additional restrictions on the
w You were a widow or a widower whose spouse dependent exemption beyond the rules of § 152
more dependent exemptions on IRS Form 8332,
died before 2020; or that are not adopted by Massachusetts. For Mass-
or participated in a decree or agreement to allow
w You were legally separated under a final judg- the noncustodial parent to claim a dependency achusetts tax purposes, if an individual qualifies
ment of the probate court. exemption. as a dependent under the rules of § 152, you can
You are not single if: claim a dependent exemption for such a person.
Lines 2 and 3. Part-Year Resident If you claim such a dependent in Massachusetts,
w You have obtained a judgment of divorce which
has not yet become final;
Proration Formula increase the number reported in item b from your
Part-year residents must fill out the proration for- U.S. return by the number of such additional
w You have a temporary support order; or mula in lines 2 and 3. Enter the dates you were a dependents.
Massachusetts resident in the spaces provided.You can also read
