The "Record Layouts" are provided for the reproduction of DOR's scannable tax forms. The record layout is a 6 lines per vertical inch and 10 characters per horizontal inch spacing grid provided by DOR specifying the exact placement of all OCR-readable fields. Scannable tax forms submitted to DOR for approval must adhere to the record layouts provided for in the grids and must also adhere to the specifications set forth in the "Guide."

If you have any suggestions or comments on how to improve these forms, please contact us. Due to the volume of comments received, we will probably not be able to respond to you individually. However, we assure you that the information you provide will be taken into account to improve our forms.

Grids for Record Layouts:
Form 2 1-D Record Layout

Form 2G 1-D Record Layout

Schedule B/R 1-D Record Layout

Developer's Guide for Form 2 and Form 3

2006 Major Changes to Fiduciary Forms and Schedules

In addition to the obvious year end 2005 to 2006 date changes, the following changes have been made to Form 2 and associated schedules-

Form 2, page 1, delete "Fiduciary SSN or Employer Identification number" from registration section (required last year due to transition year.)

Form 2, page 1, add bubble for filing Schedule TDS, Taxpayer Disclosure Statement.

Schedule TDS

This schedule provides the taxpayer with space to explain any entries on a tax return that require a "free form" explanation. See TIR 06-5, Section IV for further information.

Form 2, page 3, line 39, added new Credit Recapture bubble for Historic Rehabilitation Credit.

Form 2, page 3, line 45 (Brownfields Credit), added field for taxpayer to enter 10-character certificate number.

Form 2, page 3 added new line 49 for Film Incentive Credit and field for taxpayer to enter 10-character certificate number.

Form 2, added new line 50 for Medical Device Credit and field for taxpayer to enter 10-character certificate number; renumbered form accordingly.

Two additional lines added to Form 2, page 3 after line 50 (formerly 49).
new line 51: Credits passed through to beneficiaries on Schedules 2K-1....
new line 52: Credits remaining with fiduciary. Subtract line 51 from line 50….Renumber Form 2 from new lines 49 through 63 accordingly.

Form 2G, added "Amended" bubble.

You may e-mail us your comments - please include in the subject line of the message "Advance Proofs." Do not include any personal tax information about yourself or others (e.g., names, addresses, Social Security or employer ID numbers).

Or you may write to us at:

Massachusetts Department of Revenue
Publishing Services Office
PO Box 9554
Boston, MA 02114-9554
Attn: Forms Manager