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.

Handbook for Reproduction of Non-Scannable Forms (12/06/2005)

2006 pdf format of formsreprohdbk.pdf

Form 1-ES, OCR Readable version,

Form 2-ES, OCR Readable version,
Form PV, Income Tax Payment Voucher
(Revised October 26, 2005)

2005 pdf format of PV.pdf

Grids for Record Layouts
Form 1 2-D Record Layout
(Revised December 02, 2005)
2D Test Case for Form 1
(Revised December 6, 2005)

2005 pdf format of Form1_TestCase.pdf
file size 5MB

Form 1-NR/PY 2-D Record Layout
(Revised November 29, 2005)

2005 pdf format of nrpy_gr.pdf

2D Test Case for Form 1NR/PY
(Revised December 06, 2005)

2005 pdf format of Form1NRPY_TestCase.pdf
file size 5MB

2-D Record Layouts Schedules for Form 1 and Form 1-NR/PY

Schedule B
Schedule C
Schedule D
Schedule E
Schedules X, Y
(Revise December 09, 2005)
Schedules Z

2005 pdf format of sch_z_gr.pdf

Schedule CB
(Revised 12/1/05)
Schedule INC
2D Specs for Personal Income Tax Returns, Part 1
(Revised 12/16/05)

2005 pdf format of PIT2D2005Specification.pdf

2D Specs for Personal Income Tax Returns, Part 2
(Revised 12/16/05)
2005 pdf format of PIT2D2005DataSpecs.pdf
file size 3MB

2005 Major Changes to Income Forms and Schedules

The following changes have been made since the November 15 posting.

Addition of 25 character field in row 62, column 15 on ALL pages for time/date stamp (not highlighted on pdf);

Moved "Check if self-employed" field in signature section for Forms 1 and 1-NR/PY;

Schedule Y, lines 8-10 changed due to pending legislative item(s);

Schedule CB, lines 20 and 24 truncated to three characters to represent max credit amount of $840;

1-NR/PY, line 13 inserted "X" field before "working days" text and line 13e deleted character before decimal point;

Schedule CB, assessed value of primary residence increased to $600,000 from $452,000.

The following changes (highlighted on pdf) have been made to the 1-NR/PY and Schedule NTS-L-NR/PY since the October 26 posting-

Page 2, line 14b, removal of key arrow; and

Page 4, Schedule NTS-L-NR/PY, new line 8 subtotal line (subsequent renumbering) and addition of key arrows to lines 7 and 9.

The following changes have been made since initial posting of these back at the end of June-

New setup for signature section at bottom of page 1 of Forms 1 and 1-NR/PY;

New voluntary contribution for military family relief fund (lines 32 of Form 1 and 37 of 1-NR/PY);

Schedule NTS-L-NR/PY, new lines 7 (now accepts negative value) and 8 (subsequent renumbering of 9-15). These two new lines are for nonresidents and part-year residents to enter additional income and adjustment items that were not included in lines 1 and 2 of Schedule NTS-L-NR/PY but need to be accounted for as if they were a full-year resident in the MA AGI calculation;

New Schedule Z layout, including addition of new Home Energy Efficiency Credit;

New Schedule DI, Dependent Information, to be used by taxpayers claiming dependent exemptions on Form 1, line 2b or Form 1-NR/PY, line 4b or taking a deduction/credit on Form 1, lines 12, 13 or 38 or Form 1-NR/PY, lines 16, 17 or 43. This new schedule must be submitted with return;

Schedule CB, income limits of $45,000, $56,000 and $67,000, and credit limit of $840 have been set.

NOTE: The Department of Revenue is NOT processing Form CA-6, Application for Abatement/Amended Return, as a scannable tax form for tax year 2005. 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.

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 .