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.





Software Developer Guides:
The Personal Income Tax Software Developers Guide has been divided into 2 PDFs because of its size.
Personal Income Tax Software Developers Guide Part one
(Revised 11/9/04)
2004 pdf format of PIT2D2004specification.pdf
Personal Income Tax Software Developers Guide Part 2 Data
(Revised 11/9/04)

2004 pdf format of PIT2D2004dataspecs.pdf file size 2MB

Handbook for Reproduction of Non-Scannable Department of Revenue Forms Final (11/8/04)
2005 pdf format of formsreprohdbk.pdf
Form 1-ES, OCR Readable version,
Final
(9/6/04)
2004 pdf format of 1es.pdf
Form 2-ES, OCR Readable version,
Final
(9/6/04)
2004 pdf format of 2es.pdf
Form PV, Income Tax Payment Voucher

2004 pdf format of PV.pdf

Grids for Record Layouts:
Form 1 2-D Record Layout
(Revised 11/9/04)
2004 pdf format of form1_gr.pdf
Test Case Data for Form 1
(Revised 11/9/04)

2004 pdf format of Form1_TestCase.pdf

Form 1-NR/PY 2-D Record Layout
(Revised 11/9/04)

2004 pdf format of nrpy_gr.pdf

Test Case Data for Form 1
(Revised 11/9/04)

2004 pdf format of Form1NRPY_TestCase.pdf
2-D Record Layouts Schedules for Form 1 and Form 1-NR/PY
Schedule B (Revised 10/25/04)
2004 pdf format of sch_b_gr.pdf
Schedule C (Revised 10/25/04)
2004 pdf format of sch_c_gr.pdf
Schedule D (Revised 10/25/04)
2004 pdf format of sch_d_gr.pdf
Schedule E (Revised 10/25/04)
2004 pdf format of sch_e_gr.pdf
Schedules X, Y, Z (Revised 10/25/04)
2004 pdf format of sch_xyz_gr.pdf
Schedule CB (Revised 10/25/04)
2004 pdf format of sch_cb_gr.pdf
Schedule INC (Revised 10/25/04)
2004 pdf format of sch_inc_gr.pdf
Form M- 4868
2004 pdf format of m4868_gr.pdf


The following changes have been made to the 2004 personal income tax forms:

New check field on the Form 1-NR/PY for nonresident composite return filers;

New deduction for commuters on Schedule Y, line 9;

E-file "opt-out" check field in signature area;

Circuit Breaker credit increased, not to exceed $820. Assessed value of principal residence not to exceed $441,000; taxpayer's total income not to exceed $44,000 for a single taxpayer, $55,000 for head of household and $66,000 for a joint return.

Taxpayers can now identify a "safe harbor" amount of use tax that they can self-assess when filing their income tax returns, based on the taxpayer's Massachusetts adjusted gross income. This method can be used in lieu of the Form 1, line 33 or Form 1-NR/PY, line 38 worksheets. Taxpayers electing to satisfy a use tax liability by estimating it shall calculate the liability in accordance with the following table and provisions. The estimated liability shall only be applicable to purchases of any individual items each having a total sales price of less than $1,000. For each taxable item purchased at a sales price of $1,000 or greater, the actual use tax liability for each purchase shall be added to the amount of the estimated liability derived from the below table.

MA AGI Per Return Use Tax Liability
$0 - $ 25,000 $ 0.00
$25,001 - $ 40,000 $15.00
$40,001 - $ 60,000 $25.00
$60,001 - $ 80,000 $35.00
$80,001 - $100,000 $45.00
Above $100,000 Multiply MA AGI by .000

NOTE: The Department of Revenue is NOT processing Form CA-6, Application for Abatement/Amended Return, as a scannable tax form for tax year 2004. There is NO record layout for Form CA-6; computer-generated versions should NOT have a barcode on pages 1 or 2 of this form. The barcode on the hand-print version is for position only. If the Department decides to process Form CA-6 as a scannable tax form in the future, a record layout and barcode will be created.




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.

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

Also available are Business Publications and Miscellaneous Publications.