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 3 1-D Record Layout
Schedule 3K-1 1-D Record Layout
Developer's Guide for Form 2 and Form 3 (updated December 14, 2007)

2007 Major Changes

Changes that have been made to Form 3 and associated schedules are highlighted on the pdfs.

A new 30 character vendor information field has been added to the bottom of each page at row 62, columns 45 through 74 so that vendors can better track different versions of their product.

Changes since June 15 posting-
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.

You may e-mail us your comments - please include in the subject line of the message "Forms." 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