Guide 2017 draft tax forms and instructions change log

DOR has released the 2017 draft tax forms and instructions change log. The forms and instructions are subject to change only by federal or state legislative action.

Personal Income

Form 1

  • Added “Foreign Province/State/County” field in address section.
  • Line 2e1, Medical/dental and line 2e2, Adoption, broken out to separate lines.
  • 2e is now Medical/dental
  • 2f is now Adoption
  • New line 2g, Total exemptions
  • Signature area at bottom of page 1 changed to just taxpayer signature(s). Paid preparer section of signature area moved to last page.
  • Line 6, Schedule C income (line 6a) broken out from Schedule F income (line 6b) and totaled in line 6.
  • New line 41 “Payment with original return. Use only if amending a return.” renumbered subsequent lines accordingly.
  • New field (oval) added in line 42, Earned Income Credit. Oval to be filled in if married filing separate taxpayer claiming EIC if they qualify for an exception (victim of domestic abuse).
Form PV, Payment Voucher 
  • No longer required to be filed with the return. PV removed from return envelope in tax booklet.

Form 1-NRPY

  • Added “Foreign Province/State/County” field in address section.
  • Line 4e1, Medical/dental and line 4e2, Adoption, broken out to separate lines.
  • 4e is now Medical/dental
  • 4f is now Adoption
  • New line 4g, Total exemptions
  • Signature area at bottom of page 1 changed to just taxpayer signature(s). Paid preparer section of signature area moved to last page.
  • Line 8, Schedule C income (line 8a) broken out from Schedule F income (line 8b) and totaled in line 8.
  • New line 45 “Payment with original return. Use only if amending a return.” renumbered subsequent lines accordingly.
  • New field (oval) added in line 46, Earned Income Credit. Oval to be filled in if married filing separate taxpayer claiming EIC if they qualify for an exception (victim of domestic abuse).
Form PV, Payment Voucher 
  • No longer required to be filed with the return. PV removed from return envelope in tax booklet.

Massachusets income additional forms and instructions

Schedule CB
  • Line 2, changed amount maximum assessed value from $720,000 to $747,000
  • Line 9, changed $71,000 to $72,000
  • Line 17, changed maximum credit amount from $1,070 to $1,080
  • Line 21, changed maximum credit amount from $1,070 to $1,080
  • Line 3 worksheet on page 2, line 2, added “and Schedule Y, line 18”
Schedule Y
  • New line 18 for Prepaid tuition or college savings program deduction.
Schedule OJC
  • Added field for Federal Identification number in registration section changed name from “Income Tax Paid to Other Jurisdictions” to “Income Tax Due to Other Jurisdictions”
  • Changed text in the last column from “Total tax paid before credits…” to “Total tax due before credits…”
Form M-2210
  • Added exception section above Part 1; Part 3 moved to page 2; Part 4 moved to page 3; lines 19 and 20, changed interest rate from 4% to 5%; lines 21 and 22 changed interest rate from 4% to “TBD”
Form M-2210F
  • Lines 20 and 21, changes interest rate from 4% to 5%; lines 22 and 23 changed interest rate from 4% to “TBD”
Schedule C-2
  • Line 8, changed Form 2, Schedule B line reference from line 10 to line 16
Schedule SC
  • Line 18 interest rate changed from 4.5% to 4%; line 30 interest rate changed from 4% to 4.75%
Form NRCR
  • Add new line 18 for “Payment with original return;” renumbered accordingly
Schedule SC
  • Line 33 interest rate updated to 5%

Changes November 17, 2017

Form 1
  • Form 1 Text change on line 30 (changed “paid” to “due”)

  • Form 1-NRPY Text change on line 34 (changed “paid” to “due”)
     

Changes November 21, 2017

Schedules CMS and CRS 
  • Removed “Rev” date

 

2017 Income Additional Forms and Schedules Change Log September 22, 2017

Unless otherwise noted below, the only changes were year-end updates (from 2017 to 2018; 2016 to 2017 and 2015 to 2016 etc).

Form M-2210, lines 19 and 20, changed interest rate from 4% to 5%; lines 21 and 22 changed interest rate from 4% to “TBD”
NOTE: there is discussion about adding back the four exceptions to the underpayment penalty section at the top of this form. If this is approved it will be reflected in next posting of DRAFT.

Form M-2210F, lines 20 and 21, changes interest rate from 4% to 5%; lines 22 and 23 changed interest rate from 4% to “TBD”
NOTE: there is discussion about adding back the four exceptions to the underpayment penalty section at the top of this form. If this is approved it will be reflected in next posting of DRAFT.

Form M-9325, due date changed to April 17, 2018

Schedule OJC Added field for Federal Identification number in registration section;
changed name from “Income Tax Paid to Other Jurisdictions” to “Income Tax Due to Other Jurisdictions”; Changed text in last column from “Total tax paid before credits…” to “Total tax due before credits…”

Schedule C-2, line 8, changed Form 2, Schedule B line reference from line 10 to line 16

Schedule SC, line 18 interest rate changed from 4.5% to 4%; line 30 interest rate changed from 4% to 4.75%

 

2017 Income Additional Forms and Schedules Change Log October 13, 2017

M-2210, line 2 – Forms 1 and 1-NR/PY line references updated

Line 7, April 15 changed to April 18; January 15 to January 16

Lines 15-18, year end due dates updated

M-2210F, lines 16-19, year end due dates updated

Form M-8453, lines 5 and 6- Forms 1 and 1-NR/PY line references updated

Schedule RFC, line 2 - Schedule 2K-1 line reference updated

M-990T-62, line 41 – line 42 reference changed to line 41

Schedule C-2, line 7 – Form 2, Schedule B line references updated

Schedule EOAC instructions – Schedule Z reference replaced with Schedule CMS

Schedule SC, Part 5 – year end reference updated; line 35, year end reference updated
 

2017 Income Additional Forms and Schedules Change Log October 20, 2017

Form M-2210, added exception section above Part 1; Part 3 moved to page 2; Part 4 moved to page 3

2PV – PO Box # updated. “Employer” ID replaced with “Federal”

2-ES – Form title changed. Updated copy for paragraph beginning Fiduciaries filing Form 2. POBox # updated. Two check boxes on voucher eliminated and one added.

PV -  update:  address change date

Form NRCR – add new line 18 for “Payment with original return;” renumbered accordingly

Schedule C-2 – Line 5, updated Schedule Y instructional text

Schedule SC - line 33 interest rate updated to 5%
 

2017 Income Additional Forms and Schedules Change Log October 31, 2017

1D barcodes updated on the following-

M-2210

M-8379

M-990T-62

UA-1

Schedule OJC

 

2017 Income Additional Forms and Schedules Change Log November 6, 2017

Schedule EOAC

  • Page 3: updated instructions to reflect new credits

Schedule LP

  • Page 3: change to “Low-Income”
  • Page 3: updated instructions to reflect new credits

Schedule SC

  • Page 4: change to “Low-Income” (2x)

Schedule EC

  • Page 2: change to “Low-Income”
  • Page 2: updated instructions to reflect new credits

 

2017 Income Additional Forms and Schedules Change Log November 9, 2017

MA NRCR

                Added oval for optional 5.85% tax rate on line 8

                Update instructions: Language for new line (18 Pay with Original Return)

                Update instructions: Renumber line items in instructions based on new line added.

Sch C-2

                Language change: updated line 7, 8, 11, and 14 to include NRCR

 

2017 Income Additional Forms and Schedules Change Log November 21, 2017

Schedule OJC, removed “Rev” date

M-2210, line 23, Form 3M line reference updated

Corporate Excise

355

Page 1

  • Line 5 – “unitary” language updated
  • Line 6 – updated instructions referencing filled in
  • Line 7 – updated instructions referencing filled in

Page 2

  • Lines 7, 10 replaced unitary with combined report
  • Line 17 – New
  • Renumbering from Line 18 to end of page
  • Line references updated on Lines 20-24
Schedule H
  • Line 8: parenthetical added

355S

Page 1

  • Line 5 – “unitary” language updated
  • Lines 6, 7 – language updated to “filled in”

Page 2

  • Line 5 – Added “not less than”
  • Lines 10 and 13 - “unitary” language updated
  • Line 20 – New
  • Lines 23-24: Line item updates
Schedule S

Page 1

  • Line 22 – language updated to “filled in”
  • Page 2
  • Line 24 – added business
Schedule SK-1
  • Opening instructions: Language changed from “If Yes” to “If filled in”
  • Line 4: Two additional credits added s. Veteran’s Hiring Credit and t. Low Income Housing Donation Credit
  • Update line item reference on Line 1(Schedule S line 25 to Schedule S line 31)
  • October 27, 2017: line 4t, inserted “-“ in Low Income Housing Donation

355U

Page 1

  • Line 3 – minor language addition after “applies”
Schedule U-CS
  • Two additional credits added to list
Schedule U-E
  • Parts 3 and 4 – lines 64-80 deleted
Schedule U-MSI
  • Line 3 – updated language “checked” box
Schedule U-ST
  • Line 43 – “Sections” replaced Parts

Additional Forms & Schedules

355-ES – 2018 voucher

Page 1

  • Language changes and updates to “Note:” paragraph
355-ES 2017 corp estimated tax payment vouchers, instructions, and worksheet

Page 1

  • Note following Who must make estimated payments:
  • First sentence replaced, TIR updated, sentence added to end of para
355-PV
  • Online payment URL updated and PO Box # updated
355SC
  • Form name changed

Page 2

  • Lines 8-16 deleted – New “total” line 8 added
  • Page 2, lines 9 through 23, internal line references updated
  • Line 17: New
  • Lines 17-23 renumbered +1
  • Line 18: Corrected reference to Line 17
  • Line 19: Corrected reference to Line 18
  • Line 20: All lines references updated
  • Line 21: Corrected reference to Line 17
  • Line 22: Line #s updated
  • Line 24: Line #s updated
355SBC
  • Line 9 d. – New
  • Line # changed to 9e and reference updated in Line 9e
Form BCA
  • Last paragraph: phone number updated
Form FP

Page 2

  • Line 6 – added “filled in” language

Page 4

  • Line 6 – added “filled in” language

Page 5

  • Next to last paragraph – updated phone number
M-990T

Page 1

  • Line 4 – reference corrected to 31I

Page 2 Credits:

  • Lines 22-35 deleted
  • New Line 22

Page 3 Payments:

  • Lines 44- 49 deleted
  • New Line 30 added: Total Refundable Credits
  • Line 31 – line references updated
  • Line reference updates: Lines 23, 27, 37, 39, 40, 41
M-2220
  • Add ‘Enter 2017 Tax’ on Line 1
  • Line 35: Line reference #s updated
  • Line 14 – Replacement copy
  • Add ‘Enter 2017 Tax’ on Line 1
  • Line 25 – Rate changed to 5%
  • Lines 29-33 – “Rate to be determined” replaced 5%
M8453
  • Line 2 – end of line updated to line 8 only
EDIP
  • Additional bubble to Project Type
  • Part 1 title edited
  • New verbiage at start of Part 1 paragraph
RLSC
  • Line 2 – changed to 38M
  • Line 4 - sec reference changed to 38
VP
  • Added last sentence to Eligible costs paragraph
  • Intro to Who Is Eligible to Take the Vanpool Credit? has been updated
UBIT & UBIT ES
  • PO Box # updated
Schedule RC
  • Line 12 - Field changed to account for percentage
Schedule RFC
  • Line 2 - Schedule 2K-1 line reference updated
U-NOLS
  • Line 10 - Parentheses added
Schedule HM
  • Lines 19-21 – New
  • Line 22 – line ref update
  • “Carryover to Future Years” – deleted [incl lines 24, 25]
  • New section “Credits” added
  • Line 23: Change line 19 to line 22
  • Line 25: Change line 21 to 24; 20 to 23; 23 to 26.
  • Line 26: Change line 22 to 25.

Barcode updates:

1D barcodes updated on following files

  • 355
  • 355S
  • 355Q
  • 355RD
  • 355SC
  • 355SV
  • Schedule TDS
  • M-2220

Corporate Instructions Changes

  • Update all year end references
  • Cover Page updated to reflect only TIR 16-9, as the others are all referenced in 16-9.
  • Update all year end references
  • Replace Major 2016 Tax section with Major 2017 Tax Change information.
  • Add text on two new credits to credits section.
  • Add TIR 16-15 information to EDIP, CITC, Certified Housing, Historic Rehab,
  • Add instructions for new Line 17 Payment made with original return
  • Updated line item numbers based on #5 above.
  • Added TIR 09-18 to “see TIR…” section of Which Form Should Be Filed?
  • Removed language stating 355SBC is now obsolete.
  • Replaced EOAC and EDIP section of instructions with updated language provided by Legal.
  • Updated filing due date from 15th of third month to 15th of fourth month.
  • Updated “check box” language with “fill in oval.”

Fiduciary and Partnership

Form 2

  • Removed “Consolidated Form 2G” bubble in registration section
Schedule 2K-1
  • Line 6, added “loss” ovals in all four columns; added new line 29 for “Veterans Hire Credit;”
  • Added new line 30 for “Low Income Housing Donation Credit;”
  • Renumbered remaining items accordingly

Form 3

  • Form 3, line 45, change text to read "lines 42d, 43b and (44f x 2);
  • Form 3, Part 2. Federal Information, line 23, changed US Form reference to 1125-A (from 1065, Schedule A)
Schedule 3K-1
  • Added new line 5m. for “Veterans Hire Credit;” added new line 5n. for “Low Income Housing Donation Credit;”
  • Relettered remaining items accordingly
Form 3M
  • Add new line 13, “Payment with original return (use only if amending a return)”
  • Renumbered remaining items accordingly
  • Line 19a, added M-2210 exemption oval to be filled in if applicable

Additional Changes November 15, 2017

“Rev X/XX” date removed on the following forms:

  • 3M
  • Schedules 2K-1; B, D, E/F, H, IDD

Financial Institution and Insurance Company

In addition to year end updates, the following changes have been made:

63-29A

  • Added the following fields to registration section (to be consistent with other corporate returns):

( ) Enclosing Schedule TDS

( ) Final return

( ) Initial return

( ) Name Change

( ) Address Change

  • Removed lines 24-35 and replaced with new line 24 “Total credits (from Credit Manager Schedule).”
  • Renumbered accordingly
  • Added new line 31 “Payment with original return (use only if amending return)”
  • Renumbered accordingly
  • Removed lines 44- 49 and replaced with new line 33 “Refundable credits (from Credit Manager Schedule).”
  • Renumbered accordingly
  • “Rev” date removed and form code/tax type removed

63-23P

  • Added the following fields to registration section (to be consistent with other corporate returns):

( ) Enclosing Schedule TDS

( ) Final return

( ) Initial return

( ) Name Change

( ) Address Change

  • Removed lines 25-36 and replaced with new line 25 “Other credits (from Credit Manager Schedule).”
  • Added new line 26 “Total credits. Add lines 21 through 25.”
  • Added new line 32 “Payment with original return (use only if amending return)”
  • Renumbered accordingly
  • Removed lines 45- 50 and replaced with new line 34 “Refundable credits (from Credit Manager Schedule)”
  • Renumbered accordingly
  • Line 25 renamed “Other credits (from Credit Manager Schedule)”
  • Renumber following items accordingly
  • Line 42, changed instructional text
  • “Rev” date removed and form code/tax type removed

63-20P

  • Added the following fields to registration section (to be consistent with other corporate returns):

( ) Enclosing Schedule TDS
( ) Final return
( ) Initial return
( ) Name Change
( ) Address Change

  • Removed lines 18-29 and replaced with new line 18 “Other credits (from Credit Manager Schedule).”
  • Added new line 19 “Total credits. Add lines 15 through 18.”
  • Added new line 25 “Payment with original return (use only if amending return)”
  • Renumbered accordingly
  • Removed lines 38-43 and replaced with new line 27 “Refundable credits (from Credit Manager Schedule).”
  • Renumbered accordingly
  • “Rev” date removed and form code/tax type removed

63FI

  • Added the following fields to registration section (to be consistent with other corporate returns):

( ) Enclosing Schedule TDS
( ) Final return
( ) Initial return
( ) Name Change
( ) Address Change

  • “Unitary return” changed to “combined report” in registration section; page 2, line 10, “unitary” changed to “combined reporting”
  • Removed lines 8-19 and replaced with new line 8 “Total credits (from Credit Manager Schedule).”
  • Renumbered accordingly
  • Added new line 17 “Payment with original return (use only if amending return)”
  • Renumbered accordingly
  • Removed lines 30-35 and replaced with new line 19 “Refundable credits (from Credit Manager Schedule).”
  • Renumbered accordingly
  • Schedule A, line 17 (page 3), “100%” changed to “1.0” to be consistent with treatment of percentages on other corporate forms
  • Schedule E, line 5 (page 6), math changed to “Divide line 4 by 3”

121A

  • Added the following fields to registration section (to be consistent with other corporate returns):

( ) Initial return
( ) Name Change
( ) Address Change

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