The following 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.

2008 Personal Income Tax Software Developer's Guide - Part 1 doc format of PIT_2D_2008_Part_1.doc

Test Cases
Form 1 Test Case 1 pdf format of 2008Form1_Test_1.pdf
Form 1 Test Case 2 pdf format of 2008Form1_Test_2.pdf
Form 1 NR/PY Test Case 1 pdf format of 2008NRPY_Test_1.pdf
Form 2 NR/PY Test Case 2 pdf format of 2008NRPY_Test_2.pdf


Grids for for Form 1 and Schedules

 
  
Record Layout for Form 1   2008 pdf format of form 1.pdf

 
  
Record Layout for Form 1-NR/PY UPDATED 11/26/08. Head of Household amount changed in Schedule NTS-L-NR/PY, lines 11 and 12 (from $14,200 to 14,400 and $24,850 to $25,200)   2008 pdf format of nr_py.pdf   

Record Layout for Schedule B
 
 
2008 pdf format of sched. b.pdf

 
 

Record Layout for Schedule C
 
 
2008 pdf format of sched. c.pdf

 
 

Record Layout for Schedule D
 
 
2008 pdf format of sched. d.pdf

 
 

Record Layout for Schedule DI
  
2008 pdf format of sched. di.pdf
  

Record Layout for Schedule E (updated 1/20/09)
  
2008 pdf format of sched_e.pdf
  

Record Layout for Schedule E-1
  
2008 pdf format of sched_e_1.pdf
  

Record Layout for Schedule E-2 (updated 1/20/09)
  
2008 pdf format of sched_e_2.pdf
  

Record Layout for Schedule E-3 (updated 12/16/08)
  
2008 pdf format of sched_e_3.pdf
  

Record Layout for Schedules X, Y
 
 
2008 pdf format of sched. xy.pdf
  

Record Layout for Schedule Z

 

 
2008 pdf format of sched. z.pdf
  

Record Layout for Schedule CB
 
 
2008 pdf format of sched. cb.pdf

 
 

Record Layout for Schedule INC
 
 
2008 pdf format of sched. inc.pdf

 
 

Record Layout for Schedule HC
  
2008 pdf format of sch_hc.pdf
 

Record Layout for Schedule HC-CS
  
2008 pdf format of sch_hc_cs.pdf
 
Form 1-ES Estimated Payment Voucher  

2009 pdf format of 1-ES.pdf
 
     


2008 Major Changes to Income Forms and Schedules

Changes to DRAFT Record Layouts for Form 1 and schedules-

Repaginated due to expansion to three pages

Name/address change and deceased taxpayer fields moved to below address section

Under 18 field moved up above Filing Status

Added field for "Spouse" for under 18

Key arrow removed in line 2a

Lines 2e1 and 2e2 renumbered to 2e and 2f.

Lines 8a and 8b presented vertically (previously horizontal on same line)

Lines 11a and 11b presented vertically (previously horizontal on same line)

Line 29, Schedule Z line reference updated

Line 30, Total Credits separate line

Lines 32a through 32e presented vertically (previously horizontal on same line)

New line 34a and 34b for Health Care Penalty for "You" and "Spouse"; renumbered accordingly thereafter

Schedules Z and DI on separate pages

Added additional fields for Schedule DI information. Total of 10 dependents can now be listed.

Schedule C repaginated (line 18 now on page 2)

Schedule CB, lines 8-10 (dependent exemption amounts) combined; renumbered accordingly thereafter

2008 Schedule CB amounts for maximum credit (lines 17 and 21) updated.

Schedule Z, line 8, Home Energy Efficiency Credit deleted (credit expired); renumbered accordingly thereafter

Changes since October 17 posting

All anchors on all pages:
Top left anchor moved from cell 06-04 to cell 07-05.
Top right anchor moved from cell 80-04 to cell 79-05.
Bottom left anchor moved from cell 06-61 to cell 07-60
Bottom right anchor moved from cell 80-61 to cell 79-60

2D Reserved Area on all pages:
Outer darker box moved from cell 04-40 to cell 05-39.
Inner lighter box moved from cell 05-43 to cell 07-41.

Date and time stamp on all pages:
Moved up one line, from 62 to 61.

Form 1, page 1, registration area, key arrows added for deceased taxpayer, noncustodial parent taxpayer and filing Schedule TDS;

Form 1, page 1, line 2e renumbered

Changes to Form 1-NR/PY and Schedule NTS-L-NR/PY

Repaginated due to expansion to four pages

Name/address change and deceased taxpayer fields moved to below address section

Under 18 field moved up above Filing Status

Added field for "Spouse" for under 18

Key arrow removed in line 4a

Lines 10a and 10b presented vertically (previously horizontal on same line)

Lines 15a and 15b presented vertically (previously horizontal on same line)

Lines 33 and 34, Schedule Z line references updated

Lines 37a through 37e presented vertically (previously horizontal on same line)

New line 39a and 39b for Health Care Penalty for "You" and "Spouse"; renumbered accordingly thereafter

Schedule NTS-L-NR/PY

No Tax Status and Limited Income Credit thresholds updated in lines 11 and 12

Schedule F, Credit for Income Taxes Paid to Another State/Jurisdiction removed. This will be a worksheet calculation in the instructions.

Change to 1-NR/PY record layout since November 5 posting-

Added Social Security number field on page 4.

Changes to Schedule E, E-2 and E-3 since last posting -

Negative fields removed from lines 25, 27, 28, 36 and 38 of Schedule E; lines 1, 3 and 4 of Schedule E-2; lines 1 and 3 of Schedule E-3.

Schedule E-2, line 7 arithmetic changed from "Combine lines 1, 3 and 5" to "Combine lines 1, 3 and 4"
 

12-18-08 Edit
Schedule E, line 31: Instruction changed from "Combine lines 25, 27 and 29" to"Combine lines 25, 25 and 28."
 

1-20-09 Edit
Schedule E, line 33: text (other than Mass banks) moved. line 34: reference changed from 33 to 32.

Schedule E-2: line 9: text (other than Mass banks) moved. line 10: reference changed from 9 to 8.
 


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