Form 1, Veteran of U.S. Armed Forces
There is a new check-off box on Form 1 for taxpayers who are veterans as defined in clause 43 of section 7 of chapter 4 of the General Laws and who served in the Armed Forces of the United States in active service as part of Operation Enduring Freedom, Operation Iraqi Freedom or Operation Noble Eagle.

The DOR will provide veterans' names and current to the Department of Veterans' Services for the purpose of contacting said veterans in order to verify eligibility for benefits listed in section 35CC of Chapter 10 of the General Laws.

Form 1, Line 2a. and Schedule HC, Health Care Information
Beginning July 1, 2007, a new Massachusetts law states that residents age 18 and over must have health insurance. With few exceptions, adults must be able to show that they have health insurance by December 31, 2007, by filing Schedule HC, Health Care Information with their Form 1 or Form 1-NR/PY. Taxpayers under age 18 must fill in the check-off box in Line 2a.

Schedule Z, Line 8 and Worksheet, Home Energy Efficiency Credit
For tax year 2007, the home energy efficiency credit is limited only to the amount of the credit that exceeded the 2006 tax. Taxpayers fill out the new Schedule Z, Line 8 Worksheet, Home Energy Efficiency Credit, to calculate the amount of credit available in 2007.