Web Updates to 2023 Massachusetts Form 1 and Form 1-NR/PY Instructions

This page lists the updates that were made to the web versions of the Massachusetts 2023 Form 1 and Form 1-NR/PY Instruction booklets.

Posted: February 15, 2024

Form 1 Instruction Updates

• Page 13: Line 27. Updated text.
                  Line 27 worksheet. Text updated on line 2 of worksheet.
• Page 16: Line 43 Earned Income Credit.
• Updated maximum amount of earned income to $63,398.
• Page 17: Line 46 Child and Family Tax Credit
• Updated text for filing status eligibility.
• Page 20: Schedule X, Line 3.
• Updated text on treatment of gambling income.
• Page 21: Schedule Y, line 9c.
• Update text for allowable charitable contributions.
• Page 23: Schedule Y, Line 17.
• Updated text for allowable gambling losses.
• Page 30: Schedule C, Line 11.
• Updated maximum allowance to $1,160,000.
• The AGI calculation of certain schedules has been revised.  The charitable deduction (line 9c), and the deductions for Prepaid Tuition or College Sav­ings Plan contributions (line 18a) and qualifying employer-provided Student Loan Repayment Assistance (line 18b) should not be included in the AGI calculation. 
  • Impacted schedules:
    • Schedule NTS
    • Schedule C-2
    • Schedule CB

Form 1-NR/PY Instruction Updates

• Page 6: Military Spouse
• Updated text on tax treatment of military spouse.
• Page 14: Line 14. Nonresident Deduction and Exemption Ratio
• Add Schedule Y, Line 9 to list of lines impacted by ratio.
• Page 17: Line 31. Updated text.
                 ​​​​ Line 32c. Updated text on tax treatment of composite payments.
• Page 21: Line 47 Earned Income Credit.
• Updated maximum amount of earned income to $63,398.
• Line 50 Child and Family Tax Credit
• Updated text for filing status eligibility.
• Page 25: Line 3, Schedule X.
• Updated text on treatment of gambling income.
• Page 27: Schedule Y, line 9c.
• Update text for allowable charitable contributions.
• Page 28: Schedule Y, Line 17.
• Updated text for allowable gambling losses.
• Page 32: Line 27 Worksheet.
• Updated text for lines 2 and 3 of worksheet
• Page 36: Schedule C, line 11.
• Updated maximum allowance to $1,160,000.
• The AGI calculation of certain schedules has been revised.  The charitable deduction (line 9c), and the deductions for Prepaid Tuition or College Sav­ings Plan contributions (line 18a) and qualifying employer-provided Student Loan Repayment Assistance (line 18b) should not be included in the AGI calculation. 
  • Impacted schedules:
    • Schedule NTS
    • Schedule C-2
    • Schedule CB