A lock icon ( Massachusetts source incomereceived by a nonresident who is a citizen of a foreign country. For tax years 2020 and 2021, compensation paid to a nonresident for services that would normally be performed in Massachusetts are treated as Massachusetts source income subject to tax if they are performed in another state due to a Pandemic Related Circumstance and should be reported as taxable income on Form 1-NR/PY. 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. Massachusetts Cigarette Tax. 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) The feedback will only be used for improving the website. For nonresidents, these include: Casinos and slots parlors located in Massachusetts, Multi-jurisdictional lottery if the ticket was bought within Massachusetts, Pari-mutuel wagering paid by Massachusetts racetrack or simulcast center, Any other wagering transaction within Massachusetts. Enter $8,000 if single. Massachusetts agi worksheet on form 1 2019 . ) or https:// means youve safely connected to the official website. Learn about education related deduction | Mass.gov Total working days exclude weekends, holidays, sick days, vacations, and paid or unpaid leave. If you need assistance, please contact the Massachusetts Department of Revenue. Total income on Line 14 will not necessarily be the same as Line 3 (total federal income). The total Massachusetts gross income on the composite Form 1 NR/PY must be the sum of all the qualified electing nonresident partners' Massachusetts source income. Form M-2210 - Underpayment of Massachusetts Estimated Income Tax. Turbo Tax is not allowing for the $10,200 deduction which should be deducted on Schedule Y, Line 9. and subsequently deducted on Line 15 Form 1. Married filing separate taxpayers don't qualify for either NTS or LIC. _____ 2. . massachusetts agi worksheet form 1 - mohanvilla.com Multiply gross income by the amount of sales made within Massachusetts, and then divide by amount of sales made everywhere. Please do not include personal or contact information. Mass AGI Worksheet (MA) (1) Enter total 5.3% income from Form 1, line 10. No deduction is allowed forthe following: No deduction is allowed for any portion of expenses that are: Massachusetts allows 2 student loan interest deductions for interest paid on a "qualified education loan:". Qualified expenses include only those expenses designated as tuition or mandatory fees required for enrollment at an eligible educational institution 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.