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.
Massachusetts 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