2007 Massachusetts Income Tax Forms and Schedules
The Massachusetts Department of Revenue has released the following final 2007 income tax forms. These forms reflect all known changes and DOR revisions and are subject only to further federal or state legislative action.
Please note that all forms are in PDF format and require the free Adobe Acrobat Reader.
Upon request, forms are available in an alternative format. Please send your request to: Massachusetts Department of Revenue, Office of Diversity and Equal Opportunity, PO Box 9557, Boston, MA 02114-9557.
Before filing a paper return, please learn more about the advantages of E-filing. Remember, E-filers receive their refunds in an average of 4 days. E-file also allows for convenient payment options.
- Privacy Act Notice
- Telefile Booklet
- Form 1 Package, Resident Income Tax Return
- Form 1 – NR/PY Package, Nonresident or Part -Year Resident Income Tax Return
- Form 2 Package , Fiduciary Income Tax Return
- Form 3 Package, Partnership Return
- Additional Forms Package, Miscellaneous Forms and Schedules
Form 1: Massachusetts Resident Income Tax Return, Schedules and Instructions
The Department of Revenue is no longer supporting fill-in versions of the Forms 1 and 1-NR/PY. Taxpayers can access printable version of the forms from the links below.
- Form 1 , Resident Income Tax Return (Full-year residents only. Includes Schedule HC, Health Care Information)
IMPORTANT: Schedule HC, Health Care Information, MUST be filed with Form 1. Failure to do so will result in a delay in the processing of your return. - Form 1 Instructions
- Schedule HC , Heath Care Information
IMPORTANT: Schedule HC, Health Care Information, MUST be filed with Form 1. Failure to do so will result in a delay in the processing of your return. - Schedule HC Instructions
- Schedules X, Y
- Schedules Z, DI
- Schedule B
- Schedule D
- Schedule E , Parts I, II & III
- Schedule C
- Schedule CB
- Form PV , Payment Voucher
- 5.3% Tax Table
The Department of Revenue is no longer supporting fill-in versions of the Forms 1 and 1-NR/PY. Taxpayers can access printable version of the forms from the links below.
- Form 1-NR/PY , Nonresident or Part-Year Resident Income Tax Return IMPORTANT: Schedule HC, Health Care Information, MUST be filed by certain part-year residents with Form 1-NR/PY. Failure to do so will result in a delay in the processing of your return.
- Form 1-NR/PY Instructions
- Schedule HC , Heath Care Information
IMPORTANT: Schedule HC, Health Care Information, MUST be filed by certain part-year residents with Form 1-NR/PY. Failure to do so will result in a delay in the processing of your return. - Schedule HC Instructions
- Schedules X, Y
- Schedule Z, DI
- Schedule B
- Schedule D
- Schedule E , Parts I, II & III
- Schedule C
- Schedule CB
- Schedule NTS-L-NR/PY (including Schedule F)
- Schedule R/NR
- Form PV , Payment Voucher
- 5.3% Tax Table
In addition to updating the obvious year-end dates, the following changes have been made to Form 1, Form 1-NR/PY and schedules-
Form 1 and Form 1-NR/PY, resident and certain part-year resident taxpayers must file the new Schedule HC, Health Care Information, to calculate the amount of their personal exemption. Under the new health care mandate, taxpayers age 18 and over must have health insurance by December 31, 2007. Those who do not, with certain exceptions, will lose their personal exemption;
Form 1 and Form 1-NR/PY personal exemption amounts increased to $4,125 for single and married filing separate, $6,375 for head of household and $8,250 for married filing jointly;
Form 1, line 15 and Form 1-NR/PY, line 19 Schedule Y line reference changed from line 17 to line 16;
Schedule Y, line14, Home heating fuel deduction, removed (deduction expired) and Schedule Y renumbered accordingly;
Schedule B, line 36 and Schedule D, line 19, text referring to excess home heating fuel deduction deleted (deduction expired);
Form 1-NR/PY, Schedule NTS-L-NR/PY, line 11, No Tax Status amounts for married filing a joint return changed to $15,850 plus $1,000 per dependent and for head of household to $13,975 plus $1,000 per dependent;
Form 1-NR/PY, Schedule NTS-L-NR/PY, line 12, Limited Income Credits amounts for married filing a joint return changed to $27,738 plus $1,750 per dependent and for head of household to $24,456 plus $1,750 per dependent; and
Form 1-NR/PY, Schedule F, Credit for Income Taxes Paid to Other Jurisdictions changed to Credit for Income Taxes Due to Other Jurisdictions.
Changes made since July 15 posting-
Fill in field on Form 1 and Form 1-NR/PY, page 1 in the Exemption section for taxpayers under age 18.
Key arrows added to "Dates as Massachusetts Resident" field on Form 1-NR/PY, page 1.
Form 1, page 2, new line 41 and Form 1-NR/PY, page 3, new line 46 added for a Refundable film credit. Subsequent renumbering done accordingly.
Motion picture production companies qualify to elect a refundable film credit if they have not transferred or carried forward a portion of the film credit for the production/certificate number to be refunded. Transferees of the film credit do not qualify for the refundable film credit.
If an election to refund the film credit for a production/certificate number is made, the entire film credit remaining after reducing tax liability and other credits will be refunded at 90%. It is not allowed to partially refund and partially transfer or carryover the film credit.
Schedule HC, extensive text and formatting changes throughout from original posting. New page 3 for Appeals.
Changes made since August 24 posting-
Schedule CB, Line 2 "Assessed value of principal residence" increased to $772,000; Line 12 "Qualifying income" amounts increased to $48,000 for single, $60,000 for head of household, and $72,000 for married filing jointly; Lines 20 and 24, maximum credit allowed increased to $900.
Changes made since October 26 posting-
Form 1, line 2a and Form 1-NR/PY, line 4a, added key arrow.
Changes made since November 6 posting-
Form 1 and Form 1-NR/PY ovals added for veterans benefits.
Form 2: Massachusetts Fiduciary Income Tax Return, Schedules and Instructions
- Form 2 , Fiduciary Income Tax Return (revised September 21, 2006)
- Form 2 Instructions
- Form 2 Worksheet, Long-Term Capital Losses Applied Against Interest and Dividends Worksheet
- Form 2G , Grantor's/Owners's Share of a Grantor Type Trust
- Form 2-PV , Fiduciary Payment Voucher
- Schedule B/R , Beneficiary /Remaindermen
- Schedule B , Interest, Dividends and Certain Capital Gains and Losses
- Schedule D , Capital Gains and Losses
- Schedule E and F , Rental Income or Loss and Credit for Taxes Paid
- Schedule H , Expenses and Fiduciary Compensation
- Schedule IDD , Income Distribution Deduction
- Schedule 2K-1 , Beneficiary's Massachusetts Information
- 5.3% Tax Table
In addition to updating the obvious year-end dates, the following changes have been made to Form 2 and schedules-
Form 2, page 3, line 41, Credit for Income Taxes Paid to Other Jurisdictions changed to Credit for Income Taxes Due to Other Jurisdictions.
Form 2G, page 2, line 22, instructional text pertaining to entering id number on Form 1 or Form 1-NR/PY deleted.
Form 2, Schedules E and F, Credit for Income Taxes Paid to Other Jurisdictions changed to Credit for Income Taxes Due to Other Jurisdictions.
Form 2, Schedule 2K-1, last section renamed Credits and Estimated Tax Payments and two new lines added-
24 Estimated tax payments made on behalf of nonresident beneficiary by fiduciary
25 Other payments
Changes made since July 15 posting-
Form 2, page 3, new line 60 added for a Refundable film credit. Subsequent renumbering done accordingly.
Motion picture production companies qualify to elect a refundable film credit if they have not transferred or carried forward a portion of the film credit for the production/certificate number to be refunded. Transferees of the film credit do not qualify for the refundable film credit.
If an election to refund the film credit for a production/certificate number is made, the entire film credit remaining after reducing tax liability and other credits will be refunded at 90%. It is not allowed to partially refund and partially transfer or carryover the film credit.
Changes made since August 24 posting-
Schedule 2K-1, new line 25 added for Refundable Film Credit. Subsequent renumbering done accordingly.
Form 3: Massachusetts Partnership Return of Income and Instructions
- Form 3 , Partnership Return
- Form 3 Instructions
- Schedule 3K-1 , Partner's Distributive Share (revised September 21, 2006)
- Form 3F , Corporate Trust Return
- Form 3M , Income Return for Clubs and Non-Profit Organizations
Schedule 3K-1, page 1 Refundable film credit field added to line 5. Subsequent renumbering done accordingly. Line 12 moved to page 2.
Motion picture production companies qualify to elect a refundable film credit if they have not transferred or carried forward a portion of the film credit for the production/certificate number to be refunded. Transferees of the film credit do not qualify for the refundable film credit.
If an election to refund the film credit for a production/certificate number is made, the entire film credit remaining after reducing tax liability and other credits will be refunded at 90%. It is not allowed to partially refund and partially transfer or carryover the film credit.
Changes since October 26 posting-
Schedule 3K-1, line 5k, deleted field for certificate number for refundable film credit.
Additional Forms and Schedules
- Form 1-ES 2008 Estimated Income Tax Vouchers for Individuals
- Form 1-ES Instructions
- Form 2-ES 2008 Estimated Income Tax Vouchers for Fiduciaries, Corporate Trusts, Clubs or Other Unincorporated Organizations
- Form 2-ES Instructions
- Privacy Act Notice
- Form CA–6 (PDF), Application For Abatement–Amended Return
- Form CA-6A (PDF), Application For Abatement–Amended Return Additional Tax Periods
- Schedule C-2 , Excess Deductions Against Trade or Business Income
- Form M-1310 , Statement of Claimant to Refund Due a Deceased Taxpayer
- Form M-2210 , Underpayment of Massachusetts Estimated Income Tax
- Form M-2210A , Annualized Income Installment Worksheet
- Form M-2210F , Underpayment of Massachusetts Estimated Income Tax for Fiduciaries
- Form M8453F , Fiduciary Tax Declaration for Electronic Filing
- Form M8453P , Partnership Tax Declaration for Electronic Filing
- Form M-8736 , Application for Extension of Time to File Fiduciary, Partnership or Corporate Trust Return
Form, M-4868 Application for Automatic Six-Month Extension of Time to File Massachusetts Income Tax Return - Form M-8379 , Nondebtor Spouse Claim and Allocation of Refund Due
- Form MDCA , Medical Device Credit Application
- Form MDCTA , Medical Device Credit Transfer Application
- Form FP , Application for Payroll/Production Credit - Film Production
- Form STE , Application for Sales Tax Exemption - Film Production
- Form TSA , Film Credit Transfer or Sale Application
- Allotment LIHC , Low-Income Housing Credit Summary
- Certificate LIHC , Low-Income Housing Credit Allotment
- Early Election LIHC , Low-Income Housing Credit Notification
- Transfer LIHC , Low-Income Housing Credit Statement
- Allotment HRC , Historic Rehabilitation Credit Summary
- Transfer/Sale HRC , Historic Rehabilitation Credit transfer Certificate
- Form BCA , Brownfields Credit Application
- Form BCTA , Brownfields Credit Transfer Application
- Schedule BC , Brownfields Credit
- Form PV , Payment Voucher
- Schedule D-IS , Long Term Capital Gains and Losses Excluding Collectibles
- Schedule D-IS Instructions
- Schedule EC , Solar and Wind Energy Credit
- Schedule EOAC , Economic Opportunity Area Credit
- Scfhedule FEC , Full Employment Credit
- Schedule HC , Heath Care Information
- Schedule HC Instructions
- Schedule LP , Credit for Removing or Covering Lead Paint on Residential Premises
- Schedule RFC , Refundable Film Credit
- Schedule SC Septic Credit
- Taxpayer Change of Address Form (PDF)
- Schedule TDS Taxpayer Disclosure Statement