Massachusetts Resident/Nonresident Worksheet

Resident/Nonresident Worksheet
Schedule R/NR
Massachusetts Department of Revenue

Schedule R/NR
Resident/Nonresident Worksheet
Name(s) as shown on Massachusetts Form 1-NR/PY 	

2023

Social Security number(s)

If you received Massachusetts source income before or after you became a Massachusetts resident for part of the year and your gross income exceeded
$8,000 for the year, you must file a Form 1-NR/PY as both a nonresident and part-year resident.
This worksheet is to be used to calculate income, deductions, exemptions and the Earned Income Credit. Married taxpayers filing separate Massachusetts
income tax returns must complete separate worksheets. Read the instructions for Form 1-NR/PY and this worksheet before entering any amounts on this
worksheet.

Part 1. Income adjustments
Total income	
as modified	
col. a	

Massachusetts	
resident period	
col. b	
Income from col. a	
for this period	

Massachusetts 	
nonresident period	
col. c	
Income from col. a	
for this period	

Massachusetts	
nonresident period 	
col. d	
Income from col. c
from Mass. sources	

Total Massachusetts
taxable income
col. e
add col’s. b and d

Form 1-NR/PY

5	 Wages, salaries, tips and other employee compensation.

6	 Taxable pensions and annuities.

7	 Massachusetts bank interest.

8a	 Business/profession income/loss (see Schedule C)

8b	 Farming income/loss (from U.S. Schedule F)

9	 Rental, royalty, REMIC, partnership, S corporation, trust income/loss (see Schedule E).

10a	 Unemployment compensation.

10b	 Massachusetts state lottery winnings.

11	 Other income (taxable alimony, taxable IRA/Keogh and Roth IRA conversion distributions, other gambling winnings,
fees, prizes, etc.; see Schedule X).

24	 Interest and dividends (see Schedule B).

27	 Certain capital gains (see Schedule B).

Schedule D. Long-term capital gains/losses, excluding collectibles; see Schedule D.

Total.

Subtract the total of col. d from the total of col. c and enter enter the column e result on line 14e of Form 1-NR/PY. If the total of column d is zero, you should be
filing as a part-year resident only. Before completing Part 2 of this worksheet, complete Form 1-NR/PY, line 14, Nonresident Deduction and Exemption Ratio.

2023 SCHEDULE R/NR, PAGE 2
Name(s) as shown on Massachusetts Form 1-NR/PY 	

Social Security number(s)

Part 2. Deduction and exemption adjustments
Section A. The amounts reported in col’s. a, b and c must be related to Massachusetts income reported on Form 1-NR/PY.
	Massachusetts	
resident period	
col. a	

Massachusetts	
nonresident period	
col. b	

Total
col. c
add col’s. a and b

Form 1-NR/PY

15a	 Amount you paid to Social Security, Medicare, RR, US or Massachusetts retirement. Col. C cannot exceed $2,000.

15b	 Amount spouse paid to Social Security, Medicare, RR, US or Massachusetts retirement. Col. C cannot exceed $2,000.

Schedule Y
2	 Penalty on early savings withdrawal.

4	 Amounts excludible under MGL ch 41, § 111F or U.S. tax treaty.

5	 Moving expenses for members of the Armed Forces.

7	 Self-employed health insurance deduction.

9a	 Jury duty pay given to your employer “Jury pay”, reforestation amortization “RFST”, repayment of supplemental unemployment benefits under
the Trade Act of 1974 “Sub-pay TRS”, deductible expenses related to income from the rental of personal property engaged in for-profit “PPR”, and
attorney’s fees and court costs involving certain unlawful discrimination claims “UDC” (part-year residents only).

9b	 Qualified performing arts-related expenses, employee business expenses of fee-basis state or local government officials, and business expenses of
National Guard and Reserve members.

9c	 Charitable contributions deduction.

13	 Deductible amount of qualified contributory pension income from another state or political subdivision.

14	 Claim of right deduction.

17	 Certain gambling losses deduction.

Enter the amounts from each line in col. C in the applicable lines on Form 1-NR/PY or Schedule Y.

2023 SCHEDULE R/NR, PAGE 3
Name(s) as shown on Massachusetts Form 1-NR/PY 	

Social Security number(s)

Part 2. Deduction and exemption adjustments (cont’d.)
	
Total before	
Massachusetts	
	
adjustments	
resident period	
	
col. a	
col. b	
			
	
Total	
see instructions	

Massachusetts 	
nonresident period	
col. c	
subtract col. b	
from col. a	

Massachusetts	
nonresident period 	
col. d	
multiply col. c by
Form 1-NR/PY, line 14g	

Form 1-NR/PY

22	 Exemptions. Enter in col. a the amount from Form 1-NR/PY, line 4g.

Schedule Y
3	 Deductible alimony paid.

6	 Medical savings account.

8	 Health savings accounts deduction.

9a  Attorney’s fees and court costs involving certain unlawful discrimination claims.

10	 Deductions for student loan interest.

12	 Undergraduate student loan interest deduction. Enter in col. a the amount of such interest paid.

15	 Commuter deduction. See instructions.

18a Prepaid tuition or college savings program deduction. See instructions.

18b Student loan repayment assistance deduction. See instructions.

Enter the amounts from each line in col. e from the applicable lines on Form 1-NR/PY or Schedule Y.

Total before
adjustments
col. e
add col’s. b and d