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 2G  , Grantor’s/Owner'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

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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.