Massachusetts Nonresident or Part-Year Resident Income Tax Return
Extracted from PDF file 2023-massachusetts-form-1-nrpy.pdf, last modified November 2023Nonresident or Part-Year Resident Income Tax Return
Fill out in black ink. For a faster refund, file your return electronically at mass.gov/dor. Part-year residents may need to also complete and enclose Schedule HC. Massachusetts Department of Revenue Form 1-NR/PY Massachusetts Nonresident/Part-Year Tax Return 2023 TAXPAYER’S FIRST NAME M.I. LAST NAME TAXPAYER’S SOCIAL SECURITY NUMBER SPOUSE’S FIRST NAME M.I. LAST NAME SPOUSE’S SOCIAL SECURITY NUMBER MAILING ADDRESS (no. & street; apt./suite/postal box). If you have a foreign address, also complete line below. CITY/TOWN STATE ZIP FOREIGN PROVINCE/STATE/COUNTY FOREIGN POSTAL CODE Fill in if (see instructions): FOREIGN COUNTRY (OR COUNTRY CODE) MM D D Y Y Y Y Amended return Other jurisdiction change (enter date of change) Federal amendment Amended return due to IRS BBA Partnership Audit $1 Taxpayer State Election Campaign Fund (this contribution will not change your tax or reduce your refund) $1 Spouse. . . . . . . . . . . . Total $ Fill in if veteran of U.S. armed services who served in Operation Enduring Freedom, Iraqi Freedom, Noble Eagle or Sinai Peninsula. . . . Taxpayer Spouse Fill in appropriate oval(s) if taxpayer(s) is deceased. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Taxpayer Spouse Fill in if under age 18. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Taxpayer Spouse Fill in if name has changed. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Taxpayer Spouse Fill in if noncustodial parent. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fill in if filing the following schedule(s). See instructions: Schedule TDS Schedule FCI Fill in if at any time during 2023 you received (as a reward, award, or payment for property or services) or sold, exchanged, gifted, or otherwise disposed of a digital asset (or a financial interest in a digital asset). See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fill in one only. See instructions: Nonresident Part-year resident Filing as both nonresident and part-year resident (See instructions) Nonresident composite return IF A LOSS, MARK AN X IN BOX a 0 0 b Total federal adjusted gross income (from U.S. Form 1040, line 11; 1040NR, line 11) . . . . . . . . . . . . . . . . . . . . . . . . b 0 0 a Total federal income (from U.S. Form 1040, line 9; 1040NR, line 9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 FILING STATUS. Fill in one only. Single Married filing joint return (both must sign return) Married filing separate return (enter spouse’s name and Social Security number in the appropriate areas above) NRA (See instructions) Head of household (see instructions) You are a custodial parent who has released claim to exemption for child(ren) 2 PART-YEAR RESIDENTS ONLY Dates as Massachusetts resident. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . from 0 M1 D1 D 8 Y 2 Y 0 Y 2 4 M Y 3 Total days as Massachusetts resident. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . to 0 M1 D1 D 8 Y 2 Y 0 Y 2 4 M Y ÷ 365 = 3 SIGN HERE. Under penalties of perjury, I declare that to the best of my knowledge and belief this return and enclosures are true, correct and complete. YOUR SIGNATURE DATE SPOUSE’S SIGNATURE DATE / / / / TAXPAYER’S E-MAIL ADDRESS TAXPAYER’S PHONE Be sure to enclose any forms or schedules (W-2, W-2G, 1099, 3K-1, SK-1, PWH or LOA) that show Massachusetts withholding. 2023 FORM 1-NR/PY, PAGE 2 TAXPAYER’S FIRST NAME M.I. LAST NAME TAXPAYER’S SOCIAL SECURITY NUMBER 4 EXEMPTIONS a. Personal exemptions. If single or married filing separately, enter $4,400. If head of household, enter $6,800. If married filing jointly, enter $8,800. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4a 0 0 b. Number of dependents (do not include yourself or your spouse). Must enclose Schedule DI..Total × $1,000 = 4b 0 0 c. Age 65 or over before 2024 You Spouse . . . . . . . . . . . . . . . . . . . . . . . . . Total × $1,700 = 4c 0 0 d. Blindness You Spouse . . . . . . . . . . . . . . . . . . . . . . . . . Total × $2,200 = 4d 0 0 e. Medical/dental (from U.S. Schedule A, line 4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4e 0 0 f. Adoption. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4f 0 0 g. TOTAL EXEMPTIONS. Add lines 4a through 4f. Enter here and on line 22a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4g 0 0 INCOME. Nonresidents: Report in lines 5 through 11 Massachusetts source income only. Use line 13 if appropriate. Part-year residents: Report in lines 5 through 11 income earned and/or received while a resident. Do not use lines 13 or 14. If filing both as a nonresident and part-year resident, complete and enclose Schedule R/NR, Resident/Nonresident Worksheet, before proceeding any further. 5 Wages, salaries, tips and other employee compensation (from all Forms W-2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Taxable pensions and annuities. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Massachusetts bank interest 7 a. 0 0 0 0 Exemption amount. If married filing jointly, enter $200; otherwise enter $100. 0 0 0 0 b. Business/profession income/loss (see instr.) 0 0 . . . . . . . . . . . . . . . . a – b (not less than 0) = 7 0 0 Farming income/loss (see instr.) 0 0 a + b = 8 0 0 9 If you are reporting rental, royalty, REMIC, partnership, S corporation, or trust income or loss, see instructions . . . . 9 0 0 10 a. Unemployment compensation. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10a 0 0 b. Massachusetts state lottery winnings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10b 0 0 11 Other income from Schedule X, line 7. Enclose Schedule X; not less than 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 0 0 12 TOTAL 5.0% INCOME. Add lines 5 through 11. Be sure to subtract any losses in lines 8 or 9. . . . . . . . . . . . . . . 12 0 0 8 a. b. 13 NONRESIDENT APPORTIONMENT WORKSHEET. Do not use this worksheet if you know the exact amount of your Massachusetts source income. Use only when income from employment/business is earned both inside and outside Massachusetts and the exact Massachusetts amount is not known. Basis: Working days Miles Sales Other a. Working days (or other basis) outside Massachusetts. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13a 0 0 b. Working days (or other basis) inside Massachusetts. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13b 0 0 c. Total working days. Add lines 13a and 13b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13c 0 0 d. Nonworking days (holidays, weekends, etc.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13d 0 0 e. Massachusetts ratio. Divide line 13b by line 13c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13e f. Total income being apportioned . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13f 0 0 g. Massachusetts income. Multiply line 13e by line 13f. Enter here and in appropriate lines above. . . . . . . . . . . . . . . . . 13g 0 0 2023 FORM 1-NR/PY, PAGE 3 TAXPAYER’S FIRST NAME M.I. LAST NAME TAXPAYER’S SOCIAL SECURITY NUMBER 14 NONRESIDENT DEDUCTION & EXEMPTION RATIO. All nonresident taxpayers must complete lines 14a to 14g to arrive at this ratio which will be used to apportion deductions and exemptions in line 22a. (See Instructions). a. Total 5.0% income (from line 12). Not less than 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14a 0 0 b. Interest income. Smaller of line 7a or 7b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14b 0 0 c. Total capital gain income, if any (total of Schedule B, Part 1, line 7; Schedule B, Part 2, line 13c; Schedule D, line 13). Not less than 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14c 0 0 d. Total income this return. Add lines 14a through 14c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14d 0 0 e. Non-Massachusetts source income. Not less than 0. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14e 0 0 f. Total income. Add lines 14d and line 14e. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14f 0 0 g. Deduction and exemption ratio. Divide line 14d by line 14f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14g DEDUCTIONS. Amounts entered in line 15 must be related to Massachusetts income reported on this return. 15 a. Amount you paid to Social Security, Medicare, Railroad, U.S. or Massachusetts retirement. Not more than $2,000 . . . . . . . . . . . . 15a 0 0 b. Amount spouse paid to Social Security, Medicare, Railroad, U.S. or Massachusetts retirement. Not more than $2,000. . . . . . . . . 15b 0 0 16 Reserved for future use. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Reserved for future use.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 0 0 0 0 0 0 18 Rental deduction. (See instructions) 0 0 ÷ 2 = 18 0 0 a. Enter the total qualified Massachusetts rent paid in 2023 in the box then divide by 2 . . . . . . . Nonresidents: Fill in if during 2023 you did not have a family home or any dwelling outside Massachusetts to which you generally or customarily returned or intend to return in the future If filled in, you qualify for this deduction. If not filled in, you do not qualify for this deduction.. 19 Other deductions from Schedule Y, line 19. Enclose Schedule Y. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 0 0 20 TOTAL DEDUCTIONS. Add lines 15 through 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 0 0 21 5.0% INCOME AFTER DEDUCTIONS. Subtract line 20 from line 12. Not less than 0. . . . . . . . . . . . . . . . . . . . . . . 21 0 0 22 a. Total exemption amount (from line 4g) 0 0 Part-year residents: Multiply line 22a by line 3. Nonresidents: Multiply line 22a by line 14g. . . . . . . . . . . . . . . . . . . . . . . . 22 23 5.0% INCOME AFTER EXEMPTIONS. Subtract line 22 from line 21. Not less than 0. If line 21 is less 0 0 than line 22, see instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 0 0 24 INTEREST AND DIVIDEND INCOME from Schedule B, line 38. Not less than 0. Enclose Schedule B. . . . . . . . . . 24 0 0 25 TOTAL TAXABLE 5.0% INCOME. Add lines 23 and 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 0 0 26 TAX ON 5.0% INCOME (from tax table). If line 25 is more than $24,000, multiply by .05. Note: If choosing the optional 5.85% tax rate, fill in oval and see instructions . . . . . . . . . . . . . . . . . . . . . . . . 26 0 0 27 INCOME FROM SCHEDULE B (see instructions). Not less than 0. Enclose Schedule B. a. 8.5% income 0 0 . . . . . . . . . × .085 = 27a 0 0 b. 12% income 0 0 . . . . . . . . . . . . × .12 = 27b 0 0 TOTAL TAX ON INCOME FROM SCHEDULE B. Add lines 27a and 27b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 0 0 2023 FORM 1-NR/PY, PAGE 4 TAXPAYER’S FIRST NAME M.I. LAST NAME TAXPAYER’S SOCIAL SECURITY NUMBER 28 TAX ON LONG-TERM CAPITAL GAINS (from Schedule D, line 22). Not less than 0. Enclose Schedule D. If filing Schedule D-IS, Installment Sales, fill in oval and enclose Schedule D-IS . . . . . . . . . . . . . . . . . . . . . . . . 28 If excess exemptions were used in calculating lines 24, 27 or 28, fill in oval and see instructions 0 0 29 Credit recapture amount. Enclose Schedule CRS. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 0 0 30 Additional tax on installment sales. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 0 0 31 If you qualify for No Tax Status, fill in oval and enter 0 in line 32. Enclose Schedule NTS-L-NR/PY. 32 TOTAL TAX. See instructions a. Income tax. Add lines 26 through 30. . . . . . . . . . . . . . . . . . . . . . . 32a 0 0 b. 4% Surtax (from Schedule 4% Surtax, line 7) . . . . . . . . . . . . . . . 32b c. If line 32b is greater than 0, enter the amount of Massachusetts income tax paid on your behalf on a Form MA NRCR, Nonresident Composite Return. Otherwise enter 0.. . . . . . . . . . . . . . . . . . . . . . . . 32c 0 0 0 0 Total tax. Subtract line 32c from the total of lines 32a and 32b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 0 0 33 Limited Income Credit. Enclose Schedule NTS-L-NR/PY. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 0 0 34 Income tax due to another state or jurisdiction (part-year residents only; from worksheet). Enclose Schedule OJC. . . . . 34 0 0 35 Other credits (from Schedule CMS). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 0 0 36 INCOME TAX AFTER CREDITS. Subtract total of lines 33 through 35 from line 32. Not less than 0 . . . . . . . . . . . . 36 0 0 a. Endangered Wildlife Conservation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37a 0 0 b. Organ Transplant. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37b 0 0 c. Massachusetts Public Health HIV and Hepatitis Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37c 0 0 d. Massachusetts U.S. Olympic. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37d 0 0 e. Massachusetts Military Family Relief. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37e 0 0 f. Homeless Animal Prevention And Care. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37f 0 0 Total. Add lines 37a through 37f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 0 0 38 Use tax due on Internet, mail order and other out-of-state purchases (from worksheet). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 0 0 CREDITS 37 Voluntary fund contributions. 39 Health Care penalty for certain part-year residents. Not less than 0 (from worksheet). Enclose Schedule HC. a. You 0 0 b. Spouse 0 0 Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a + b = 39 0 0 40 AMENDED RETURN ONLY. Overpayment from original return. Not less than 0. See instructions. . . . . . . . . . . . . . . 40 0 0 41 INCOME TAX AFTER CREDITS, CONTRIBUTIONS, USE TAX and HC PENALTY. Add lines 36 through 40. . . . . 41 0 0 MASSACHUSETTS WITHHOLDING, PAYMENTS AND REFUNDABLE CREDITS 42 a. Massachusetts income tax withheld from Form(s) W-2. . . . . . . . . . . . . . . . . . . 42a 0 0 b. Massachusetts income tax withheld from Form(s) 1099 . . . . . . . . . . . . . . . . . . 42b 0 0 c. Massachusetts income tax withheld from other forms. See instructions. . . . . . . 42c 0 0 Total. Add lines 42a through 42c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 0 0 2023 FORM 1-NR/PY, PAGE 5 TAXPAYER’S FIRST NAME M.I. LAST NAME TAXPAYER’S SOCIAL SECURITY NUMBER 43 2022 overpayment applied to your 2023 estimated tax (from 2022 Form 1, line 51 or Form 1-NR/PY, line 55.) Do not enter 2022 refund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 0 0 44 2023 Massachusetts estimated tax payments. Do not include line 43 amount. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 0 0 45 Payments made with extension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 0 0 46 AMENDED RETURN ONLY. Payments made with original return. Not less than 0. See instructions. . . . . . . . . . . . . 46 0 0 47 EARNED INCOME CREDIT. a. Number of qualifying children 0 0 2 0 0 b. Amount from U.S. return (See instructions) 47b × _____ = c 0 0 Part-year residents: Multiply line 47c by line 3. Nonresidents do not qualify. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 Note: You cannot claim the Earned Income Credit if your filing status is married filing separately unless you qualify for an exception (see instructions). Fill in oval if you qualify for this exception 0 0 48 Senior Circuit Breaker Credit (part-year residents only). Enclose Schedule CB. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 49 Reserved for future use. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 0 0 0 0 0 0 50 Child and Family Tax Credit. Part-year residents only. (only if single, head of household or married filing joint return). 0 0 .Enter number of dependents a. × ____ (See instructions) = b. 0 0 Multiply line 50b by line 3 = 50 51 Other refundable credits (from Schedule CMS). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 0 0 52 TOTAL REFUNDABLE CREDITS. Add lines 47 through 51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 0 0 53 Excess Paid Family Leave Withholding. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 0 0 54 TOTAL. Add lines 42 through 46 and lines 52 and 53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54 0 0 55 OVERPAYMENT. If line 41 is smaller than line 54, subtract line 41 from line 54. If line 41 is larger than line 54, go to line 58. If line 41 and line 54 are equal, enter 0 in line 57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 0 0 56 Amount of overpayment you want APPLIED to your 2024 ESTIMATED TAX. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 0 0 57 THIS IS YOUR REFUND. Subtract line 56 from line 55. R E F U N Mail to: Massachusetts DOR, PO Box 7000, Boston, MA 02204. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 Direct deposit of refund. See instructions. Type of account (select one): Routing number (first two digits must be 01 to 12 or 21 to 32) Account number D 0 0 Checking Savings 0 0 58 TAX DUE. Subtract line 54 from line 41. Pay in full online at mass.gov/masstaxconnect. . . . . . . . . . . . . . . . . . 58 Or pay by mail. Make check payable to Commonwealth of Massachusetts. Write Social Security number(s) in memo section of check and be sure to sign check. Mail to: Massachusetts DOR, PO Box 7003, Boston, MA 02204. These amounts will affect your refund or tax due: 0 0 Interest PRINT PAID PREPARER’S NAME PAID PREPARER’S SIGNATURE Fill in if self-employed Penalty Exception. Enclose Form M-2210. 0 0 PAID PREPARER’S SSN or PTIN / / 0 0 M-2210 amount PAID PREPARER’S PHONE ( ) DATE 01/17/24 PAID PREPARER’S EIN DOR may discuss this return with the preparer I do not want my preparer to file my return electronically BE SURE TO SIGN RETURN ON PAGE 1 AND ENCLOSE SCHEDULE HC (IF APPLICABLE). FOR PRIVACY ACT NOTICE, SEE INSTRUCTIONS.
Form 1-NR/PY
More about the Massachusetts Form 1-NR/PY Individual Income Tax Tax Return TY 2023
We last updated the Nonresident or Part-Year Resident Income Tax Return in January 2024, so this is the latest version of Form 1-NR/PY, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 1-NR/PY directly from TaxFormFinder. You can print other Massachusetts tax forms here.
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TaxFormFinder has an additional 126 Massachusetts income tax forms that you may need, plus all federal income tax forms.
Form Code | Form Name |
---|---|
Form 1 | Resident Income Tax Return |
Form 1-NR/PY | Nonresident or Part-Year Resident Income Tax Return |
Form 1-ES Instructions | Estimated Income Tax Forms & Instructions |
Form M-4868 | Application for Automatic Six-Month Extension of Time to File Massachusetts Income Tax Return |
Form 1 Instructions | Individual Income Tax Instructions |
View all 127 Massachusetts Income Tax Forms
Form Sources:
Massachusetts usually releases forms for the current tax year between January and April. We last updated Massachusetts Form 1-NR/PY from the Department of Revenue in January 2024.
Form 1-NR/PY is a Massachusetts Individual Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Massachusetts Form 1-NR/PY
We have a total of thirteen past-year versions of Form 1-NR/PY in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
TaxFormFinder Disclaimer:
While we do our best to keep our list of Massachusetts Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.