2008 Massachusetts Income Tax Forms and Schedules
The Massachusetts Department of Revenue has released the following final 2008 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
- 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) UPDATED 11/26/08. Head of household amount in line 2a changed to $6,800 from $6,600.
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
- Schedule HC-CS , Health Care Information Continuation Sheet
- Schedules X, Y , Other Income and Deductions
- Schedule Z , Other Credits
- Schedule DI , Dependent Information
- Schedule B , Interest, Dividends and Certain Capital Gains and Losses
- Schedule D , Long-Term Capital Gains and Losses Excluding Collectibles
- Schedule C , Massachusetts Profit or Loss from Business
- Schedule CB , Circuit Breaker Credit
- Schedule E Reconciliation , Total Supplemental Income and (Loss) (Updated 11/25/08)
- Schedule E-1 , Rental Real Estate and Royalty Income and (Loss) (Updated 11/25/08)
- Schedule E-2 , Partnership and S Corporation Income and (Loss) (Updated 11/25/08)
- Schedule E-3 , Estate, Trust, REMIC and Farm Income and (Loss) (Updated 11/25/08)
- Schedule E Instructions , For Schedule E Reconciliation, E-1, E-2 and E-3
- Form PV , Payment Voucher
- 5.3% Tax Table , Massachusetts Personal Income Tax Table
Form 1-NR/PY: Massachusetts Nonresident or Part-Year 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-NR/PY Nonresident or Part-Year Resident Income Tax Return UPDATED 11/26/08. Head of household amount in line 4a changed to $6,800 from $6,600.
- 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
- Schedule HC-CS , Health Care Information Continuation Sheet
- Schedules X, Y , Other Income and Deductions
- Schedule Z , Other Credits
- Schedule DI , Dependent Information
- Schedule B , Interest, Dividends and Certain Capital Gains and Losses
- Schedule D , Long-Term Capital Gains and Losses Excluding Collectibles
- Schedule C , Massachusetts Profit or Loss from Business
- Schedule CB , Circuit Breaker Credit
- Schedule NTS-L-NR/PY , No Tax Status and Limited Income Credit UPDATED 11/26/08. Head of Household amounts changed in lines 11 and 12 (from $14,200 to 14,400 and $24,850 to $25,200)
- Schedule RNR , Resident/Nonresident Worksheet
- Schedule E Reconciliation , Total Supplemental Income and (Loss) (Updated 11/25/08)
- Schedule E-1 , Rental Real Estate and Royalty Income and (Loss) (Updated 11/25/08)
- Schedule E-2 , Partnership and S Corporation Income and (Loss) (Updated 11/25/08)
- Schedule E-3 , Estate, Trust, REMIC and Farm Income and (Loss) (Updated 11/25/08)
- Schedule E Instructions , For Schedule E Reconciliation, E-1, E-2 and E-3
- Form PV , Payment Voucher
- 5.3% Tax Table, Massachusetts Personal Income Tax Table
Form 2: Massachusetts Fiduciary Income Tax Return, Schedules and Instructions
- Form 2 , Fiduciary Income Tax Return
- Form 2 Instructions
- Form 2 Worksheet , Long-Term Capital Losses Applied Against Interest and Dividends Worksheet
- Form 2-ES , 2009 Estimated Tax Payment Voucher for Filers of Forms 2 and 3M
- Form 2-ES Instructions
- 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, Massachusetts Personal Income Tax Table
Form 3: Massachusetts Partnership Return of Income and Instructions
- Form 3 , Partnership Return
- Form 3 Instructions
- Schedule 3K-1 , Partner's Distributive Share
- Form 3F , Corporate Trust Return
- Form 3M , Income Return for Clubs and Non-Profit Organizations
Additional Forms and Schedules
- Privacy Act Notice
- Form 1-ES , 2009 Estimated Tax Payment Vouchers
- Form 1-ES Instructions
- Form CA–6 , Application For Abatement–Amended Return
- Form CA-6A , Application For Abatement–Amended Return Additional Tax Periods
- Schedule C-2 , Excess Deductions Against Trade or Business Income
- Form 13 , Notice of Designation of Fiscal Year
- 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 M4868 , 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 M8453 , Individual Income Tax Declaration for Electronic Filing
- 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-990T-62 , Exempt Trust and Unincorporated Association Income Tax Return (including Schedules B and D)
- Form MDCA , Medical Device Credit Application
- Form MDCTA , Medical Device Credit Transfer 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
- Individual Certificate HRC , Historic Rehabilitation Credit
- Transfer/Sale HRC , Historic Rehabilitation Credit Certificate
- 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
- Schedule FEC , Full Employment Credit
- Schedule LP , Credit for Removing or Covering Lead Paint on Residential Premises
- Schedule RFC , Refundable Film Credit
- Schedule SC , Septic Credit
- Schedule BC , Brownfields Credit
- Schedule TDS ,Taxpayer Disclosure Statement
- Taxpayer Change of Address Form