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As a Massachusetts resident or part-year resident, you're allowed a credit for taxes due to any other jurisdiction. The credit is available only on income reported and taxed on a Massachusetts return. Note that tax due is different from taxes withheld. For this credit, use the calculated tax due, not tax withheld.
Nonresidents may not claim this credit on their Form 1-NR/PY.
This credit is allowed for taxes paid to:
This credit is not allowed for:
The credit is the smaller of:
Massachusetts resident taxpayers who are:
Of pass-through entities are entitled to this credit for taxes they paid to other jurisdictions.
If you're a Massachusetts shareholder of an S corporation, you can claim this credit for a taxable year if the S corporation pays or has to pay a tax during your taxable year and all the following apply:
S corporation shareholders or partners must get a statement from the S corporation or partnership if they're claiming the credit as part of distributive income taxed in another jurisdiction. The statement must list the taxes paid on the shareholder's or partner's behalf and specify where the taxes were paid.
This credit only applies to taxes on net income. It does not extend to taxes based on or from gross receipts.
Gross receipts-based taxes are taxes for the privilege of doing business in a state. These taxes are not based on income, and are due whether a business is profitable or not. Therefore, these taxes are not similar to net income taxes imposed on taxpayers, either directly or by pass-through entities that taxpayers are members of.
Gross receipts-based taxes include:
For the purposes of this credit, mandatory contributions to the Rhode Island Temporary Disability Insurance Act qualify as income taxes paid to the state of Rhode Island.
All employees who do business in Rhode Island are required to contribute to the Rhode Island Disability Fund. The act calculates these contributions according to employees' income, and the payments are placed in the Fund to be used to provide relief for residents who are unemployed due to a disability.
Include the Rhode Island State Disability Insurance (RISDI) as part of the total tax you paid to Rhode Island. The credit is limited to the smaller of:
When calculating the allowable credit, prepare a separate calculation for each income item that is taxed at a different rate. For example, calculate your Part B income separately from your Part C income.