Record layouts are provided for the reproduction of DOR's scannable tax forms. These are a 6 lines per vertical inch and 10 characters per horizontal inch spacing grid provided by DOR specifying the exact field placement of all OCR-readable fields. Scannable tax forms submitted to DOR for approval must adhere to the field placement 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.
2007 Personal Income Tax Software Developer's Guide - Part 1 file size 1MB
|Grids for Schedules for Form 1 and Form 1-NR/PY|
|2008 Handbook for Reproduction of Non-Scannable Forms (Revised January 10, 2008)|
2007 file size 15MB
|Form 1-ES, OCR Readable version|
|Form 2-ES, OCR Readable version|
|Form 1 (Revised November 29)||2007|
|2D Test Case for Form 1||
|Form 1-NR/PY (Includes Schedule NTS-L-NR/PY) (Revised November 29)||2007|
|2D Test Case for Form 1NR/PY||2007|
|Schedules X, Y|
|2D Specs for Personal Income Tax Returns, Part 1|
(Updated December 14, 2007)
|2D Specs for Personal Income Tax Returns, Part 2|
(Updated December 14, 2007)
2007 file size 1MB
Changes to Handbook for Reproduction of Nonscannable Forms-
Page 2 - " Table of Contents" - the addition of Section 4.6 for corporate PVs and extension
Page 17 - " Scan Line Content" (fields 13-18, 20) - the change in field focus for numeric post and check digit calculations - from " Fiduciary Name" field - to " Name of Estate or Trust" field
Page 19 - " Example: Check Digit for Scan Line Alpha Check" - change of entire example and associated values
Page 20 - Scan line sample - changes in values for numeric post AND associated check digit
Pages 21-23 - New additions for corporate PVs and extension - new specs and associated samples
2007 Major Changes to Income Forms and Schedules
Changes to Form 1 and schedules-
Form 1 and Form 1-NR/PY, resident and certain part-year resident taxpayers must file the new Schedule HC, Health Care Information, to calculate the amount of their personal exemption. Under the new health care mandate, taxpayers age 18 and over must have health insurance by December 31, 2007. Those who do not, with certain exceptions, will lose their personal exemption;
This new Schedule HC is still in development. An advance proof of the hand-print version is now available;
Form 1 and Form 1-NR/PY personal exemption amounts increased to $4,125 for single and married filing separate, $6,375 for head of household and $8,250 for married filing jointly;
Form 1, line 15 and Form 1-NR/PY, line 19 Schedule Y line reference changed from line 17 to line 16;
Schedule Y, line14, Home heating fuel deduction, removed (deduction expired) and Schedule Y renumbered accordingly;
Schedule B, line 36 and Schedule D, line 19, text referring to excess home heating fuel deduction deleted (deduction expired);
Form 1-NR/PY, Schedule NTS-L-NR/PY, line 11, No Tax Status amounts for married filing a joint return changed to $15,850 plus $1,000 per dependent and for head of household to $13,975 plus $1,000 per dependent;
Form 1-NR/PY, Schedule NTS-L-NR/PY, line 12, Limited Income Credits amounts for married filing a joint return changed to $27,738 plus $1,750 per dependent and for head of household to $24,456 plus $1,750 per dependent; and
Form 1-NR/PY, Schedule F, Credit for Income Taxes Paid to Other Jurisdictions changed to Credit for Income Taxes Due to Other Jurisdictions.
Changes made since July 15 posting-
Fill in field on Form 1 and Form 1-NR/PY, page 1 in the Exemption section for taxpayers under age 18.
Key arrows added to "Dates as Massachusetts Resident" field on Form 1-NR/PY, page 1.
Form 1, page 2, new line 41 and Form 1-NR/PY, page 3, new line 46 added for a Refundable film credit. Subsequent renumbering done accordingly.
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.
Changes made since August 24 posting-
Schedule CB, Lines 20 and 24, maximum credit allowed increased to $900.
Changes made since October 26 posting-
Form 1, line 2a and Form 1-NR/PY, line 4a, added key arrow.
Changes made since November 6 posting-
Form 1 and Form 1-NR/PY check boxes added for veterans benefits.
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