Taxable . When you can't establish the exact amount of pay you received for services you performed in Massachusetts, calculate how much you owe in taxes by: When reporting for federal purposes, take out passive activity income and losses that aren't attributed to Massachusetts. Composite returns by professional athletic teams. Enter your adjusted gross income (AGI)* from Form 1040, 1040-SR, or 1040-NR, line 11: 1. On the other hand, Massachusetts' taxes on alcohol are some of the lightest in the U.S. Suggestions are presented as an open option list only when they are available. In general, nonresidents and residents have the same deductions and exemptions to determine taxable income. Taxable unemployment compensation. Also visitDirective 03-12: Taxation of Income Earned by Non-Residents After St. 2003, c. 4, s. 7. Each electing non-resident team member must sign, under penalties of perjury, a statement stating their qualifications and election to file a composite return. Massachusetts Alcohol Tax. The Instructions for Form 1040 include a similar worksheet that you can use instead of the worksheet in this publication. Find out how to calculate your Massachusetts gross, adjusted gross, and taxable income. Please remove any contact information or personal data from your feedback. Reimburse or pay reasonable and necessary personal, family, living, or funeral expenses incurred due toa qualified disaster, Reimburse or pay reasonable and necessary expenses incurred for repairing or rehabilitatinga personal residence, or repairing or replacing its contents, due to a qualified disaster, Someone furnishing or selling transportation as a common carrier due to death or personal physical injuries from a qualified disaster, or. If you do not Please limit your input to 500 characters. Get access to thousands of forms. Massachusetts agi worksheet Learn about Massachusetts gross, adjusted gross, and . Applies only to undergraduate education loans and not to graduate education loans, Unlike the federal deduction, there is no maximum deduction amount allowed; whatever amount qualifies is allowable. Please let us know how we can improve this page. The return should not include any K-1s for members of the originating entity who are not members of the composite return. the full amount of undergraduate interest. Massachusetts deductions on Form 1 (Lines 11-14) and Form 1-NR/PY (Lines 11-16): Deductions on Schedule Y (Lines 11 16): Current year short-term capital gains (including collectibles), Long-term capital gains on collectibles and pre-1996 installment sales, Gains on the saleof property used in a trade or business (4797 property) held for 1 year or less, Interest from savings deposits in Massachusetts banks, Long-term capital gains from collectibles, Long-term capital gains from pre-1996 installment sales, Any amount paid or incurred in connection with either influencing legislation, Participating in any political campaign for or against any public office candidate, Attempting to influence the general public regarding elections or legislative matters, Communicating directly with an executive branch official to try to influence them. If you qualify, fill in Form 1, Line 29. What should I do if a member of the composite return claims the same withholding that was included on Form MA NRCR on their individually filed Form 1-NR/PY? daniel kessler guitar style. A partnership, S corporation, or a trust or estate canfile an electronic composite return on Form MA NRCR and make estimated tax payments as an agent on behalf of 2 or more qualified electing nonresident members. If distributions are used to pay for qualified medical expenses of the employee, the employee's spouse, or any dependents of the employee are generally excluded from both the employee's federal and Massachusetts gross income. We will use this information to improve this page. Report all MA income taxes withheld as shown on your copies of forms or schedules W-2G, PWH-WA, LOA, 2G, K-1, 2K-1, 3K-1 and certain Forms 1099 if applicable. Payments from non-compete clauses/covenants not to compete, which pay over a number of years. In the case of a joint return, the first $10,200 per spouse is not included in gross income. Complete the Form 1, Line 27 Massachusetts AGI Worksheet to see if you may qualify for the College Tuition Deduction (Schedule Y, line 11), No Tax Status or the Limited Income Credit. Massachusetts adopts the federal deduction allowed to individuals for contributions to a Health Savings Account. Undergraduate interest $1,500 Employees compensated on a mileage basis: Multiply gross income by total mileage traveled in Massachusetts, and then divide by the employee's total mileage upon which the employer computes total wages. Suggestions are presented as an open option list only when they are available. Nonresident Massachusetts gross income(from sources within Massachusetts). Find out what Massachusetts gross income specifically includes/excludes and learn how to calculate your Massachusetts gross, adjusted gross, and taxable income as a nonresident. Massachusetts agi worksheet on form 1 2019 . If you're a self-employed nonresident, your tax return must reflect your trade or business's gross income (wherever it's from), the amount you apportioned to Massachusetts, and the basis you used to determine it. If your Massachusetts Adjusted Gross Income (AGI) doesnt exceed certain amounts for the taxable year, you might qualify for No Tax Status (NTS) or Limited Income Credit (LIC). Due to the COVID-19 pandemic the determination of working days outside of Massachusetts for remote workers may be affected for tax years 2020 and 2021. Residents Complete the Massachusetts AGI Worksheetin the Form 1 instructions. Some page levels are currently hidden. Directive 03-12: Taxation of Income Earned by Non-Residents After St. 2003, c. 4, s. 7, Learn about No Tax Status and Limited Income Credit, View Massachusetts personal income tax exemptions, Personal Income Tax for Part-Year Residents, Additional Personal Income Tax Information, contact the Massachusetts Department of Revenue. Individual Income Tax Return or Form 1040X - Amended U.S. The Schedule Y, Line 11 Worksheet - College Tuition Deduction, Form 1 Instructions. Multiply gross income by the amount of sales made within Massachusetts, and then divide by amount of sales made everywhere. . Schedule NTS-L-NR/PY Non-Massachusetts source AGI. TIR 11:6 Tax Changes Contained in the Fiscal Year 2012 Budget, TIR 07-4: Issues Concerning the Tax Relief and Health Care Act of 2006, TIR 05-16: The Effect of the Adoption of the Updated Internal Revenue Code on the Massachusetts Personal Income Tax ("Code Update"), TIR 98-15: The Effect of the Adoption of the Updated Internal Revenue Code on the Massachusetts Personal Income Tax ("Code Update"), DD 99-5: 2-Percent S Corporation Shareholders Treatment of Fringe Benefits, contact the Massachusetts Department of Revenue, Such earnings accrue on a tax-free basis and, Qualified distributions from an HSA are excluded from gross income. For a complete list of visas, see IRS Immigration classifications and Visa Categories. A lock icon ( Undergraduate interest $1,000 Skewness of the data can be interpreted from its skewness coefficient. Schedule X, Line 2 Worksheet. Anyone who travels with and performs services on behalf of the team on a regular basis, It is not conditional upon the signee performing services (such as making the team or playing any games), It is payable separately from salary and other compensation,and, Multiplying your gross income related to your employment (wherever earned) by the number of your Massachusetts workdays (any workday that you flew out of Massachusetts or any day you spent even part of in Massachusetts), and then. U.S. tax treaties Federal tax treatment A taxpayer may claim a Massachusetts deduction for interest payments on certain education debt. All other types of income that fall within the definition of Massachusetts source income. Method 1 (AGI) This method starts with federal adjusted gross income (AGI) or federal taxable income (TI). Can someone help? Massachusetts adjusted gross income. You're considered a nonresidentflight crew memberif you're involved in providing services on aircraft during flight (e.g. Mass.gov is a registered service mark of the Commonwealth of Massachusetts. what is massachusetts agi worksheet. See Form 8814 under Line 2b below. (1) Such net amount of the Part A adjusted gross income of trustees or other fiduciaries subject to taxation under sections nine or ten as is payable to or accumulated for persons not inhabitants of the commonwealth to the extent that such income would not be subject to taxation under section five A if received by a non-resident. This form is for income earned in tax year 2022, with tax returns due in April 2023. Use the penalty worksheet Worksheet for Form 2210 Part IV Section BFigure the Penalty later to figure your penalty for each period by applying the appropriate. See what's included and excluded. Form 1: Massachusetts Resident Income Tax Return 2021 Form 1: Massachusetts Resident Income Tax Return (PDF 247.35 KB) 2021 Form 1 Instructions (PDF 1.76 MB) 2021 Schedule HC: Health Care Information (PDF 125.84 KB) 2021 Schedule HC Instructions (PDF 1012.5 KB) 2021 Schedule HC-CS: Health Care Information Continuation Sheet (PDF 56.54 KB) Mass.gov is a registered service mark of the Commonwealth of Massachusetts. Top-requested sites to log in to services provided by the state. No Tax Status (Only If Single, Head of Household or Married Filing Jointly) 1. massachusetts agi worksheet form 1. raul peralez san jose democrat or republican. Go to the e-signature tool to e-sign the document. Form MA NRCR can only be filed electronically, either through, Yes, a new withholding line (line 17) has been added to the 2021 Form MA NRCR. NR 603 QUIZ 1 Neuro - Week 1 quiz and answers; Ohm's law - Lab report ; CWV-101 T3 Consequences of the Fall Contemporary Response Worksheet 100%; 1-2 short answer- Cultural Object and Their Culture; WK Number 2 Atomic Structure Chemistry 1 Worksheet Assignment with answers; Lessons from Antiquity Activities US Government; Newest. $3,300 x 17% (.17) = $561 phase out amount Later payments are Massachusetts source income if the original clausewas based on your Massachusetts activity. Free printable 2022 Massachusetts Form 1 and 2022 Massachusetts Form 1 Instructions booklet in PDF format to print, fill in, and mail your state income tax return due April 18, 2023. Nonresidents- Include gross income from sources in Massachusetts. Form M-8379 - Nondebtor Spouse Claim and Allocation for Refund Due. Form M-4868 - Extension Payment Worksheet and Voucher. A PTE filing Form NRCR on behalf of its participating non-resident members may claim the sum of all PTE credits allocable to the members who have elected to participate in the Non-resident Composite Return. Massachusetts will continue to follow the Internal Revenue Code of January 1, 2005. Please let us know how we can improve this page. Enter all losses as positive amounts. You're considered a nonresidentair carrier employee(a subset of flight crew members) if you're an operator who needs to have an air carrier certificate because of your commercial flight activities or because of the size of your aircraft. Ancillary Activity Test (AAT) requirements. If you qualify, fill in the oval on Form 1, Line 27, and enter 0 on Line 28. Massachusetts AGI Worksheet and Schedule NTS-L-NR/PY Where to report on your return: For Massachusetts, 100% of the qualified insurance payments are deductible. Distributions based on an ownership interest in an entity doing business in Massachusetts, whether in the form of dividends or any other category of income. Single taxpayer with federal modified AGI of $48,000 Excluded from gross income under I.R.C. Multiple Packages: . ) or https:// means youve safely connected to the official website. If you rely exclusively on your Social Security checks . An official website of the Commonwealth of Massachusetts, This page, Learn about Massachusetts gross, adjusted gross, and taxable income, is, See all of the resources for Learn about Massachusetts gross, adjusted gross, and taxable income, Call DOR Contact, Toll-free in Massachusetts at. Unlike the federal deduction, the Massachusetts deduction is allowed regardless of: This deduction doesnt impact the calculation of. 2. Form M-1310 - Statement of Claimant to Refund Due a Deceased Taxpayer. If qualified, enter the amount from Line 6 of the College Tuition Deduction Worksheet on Form 1, Schedule Y, Line 11. . $30,000 We will use this information to improve this page. File Now with TurboTax We last updated Massachusetts Schedule NTS-L-NR/PY in January 2023 from the Massachusetts Department of Revenue. Amount of deduction must be reported on Mass. Do this by completing, Form 1-NR/PY, Line 12(income from Massachusetts sources), Massachusetts AGI (that would be included if you were a full-year resident). Interest and gains from trade or business conducted in Massachusetts. If you need assistance, please contact the Massachusetts Department of Revenue. Learn more about the college tuition deduction. Massachusetts gross income is federal gross income: Next, check what income you included in your Massachusetts gross income that you're supposed to deduct on the appropriate Schedule, and then deduct the income. This amount is only for informational purposes, and you get it from: Form 1-NR/PY, Line 3 can be a negative number. The feedback will only be used for improving the website. If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site. Undergraduate interest $1,100 ($120,000 - $115,000) = 17% phase out percentage Just talked to Mass Dept of Revenue, they are in the process of updating Form 1 and Schedule Y to reflect the new tax law which excludes the first $10,200 of unemployment compensation for filers whose AGI is less than 200% of the federal poverty level. mac miller faces indie exclusive. If married filing a joint return or head of household, enter the amount from the No Tax Status column of the No Tax Status/Limited Income Updated: June 2, 2022To calculate how much tax you owe, first calculate your Massachusetts gross income. Learn more about medical related deductions. Then, divide your Massachusetts gross income into 3 parts: Combine Part A income tax, Part B income tax, and Part C income tax to get your total income tax. received and reported on Form 1, line 8a or Form 1-NR/ PY, line 10a 10) 11) Enter the smaller of line 10 or $10,200 11) 12) If MFJ, enter the amount of unemployment compensation the spouse received and reported on Form 1, line 8a For tax years 2020 and 2021, compensation paid to a nonresident for services that would normally be performed in Massachusetts are treated as Massachusetts source income subject to tax if they are performed in another state due to a Pandemic Related Circumstance and should be reported as taxable income on Form 1-NR/PY. Limited Income Credit (Only if Single, Head of Household, or Married Filing Jointly) 1. Please limit your input to 500 characters. These forms are subject to change only by federal or state legislative action. Health Savings Accounts (HSAs) are designed to help individuals save for future qualified medical and retiree health expenses on a tax-free basis. Residents: If you do not qualify for No Tax Status, but you are single and your Massachusetts AGI is between $8,000 and $14,000, or if you are filing as head of household and your Massachusetts AGI is between $14,400 and $25,200 plus $1,750 per dependent, or if you are married filing a joint return and your Massachusetts AGI is between $16,400 ) or https:// means youve safely connected to the official website. The deduction isn't allowed if the taxpayer claims the deduction allowed under I.R.C. Allowable Schedule Y, Line 10 federal deduction - $1,909 ($2,300 - $391), the phase out percentage of 17% is applied against the federal graduate interest; and. Massachusetts Deduction: Married filing joint taxpayers with modified AGI of $148,000 Massachusetts gross income, also known as Massachusetts source income, is income you gained from sources within Massachusetts, including and excluding specific income items. Browse related questions 1 attorney answer Allowable Schedule Y, Line 12 Massachusetts - $1,000. Other income. Nonresidents are only taxed on their Massachusetts gross income. deduction must be prorated based upon the amount of taxpayer's Massachusetts gross income (derived from sources within Massachusetts) to totalincome (derived from all sources). Since DOR follows the Code as of January 1, 2005, and these provisions were enacted into the Code after January 1, 2005, DOR doesnt adopt the extension to establish and contribute to new MSAs. The credit will be claimed on the 2021 Form MA NRCR line 22. Nonresidents file Form 1-NR/PY, Massachusetts Nonresident or Part-Year Resident Income Tax Return. Individual Income Tax Return, Massachusetts Undergraduate Student Loan Deduction to show that the, Documents from the lending institution to verify the amount of the student loan interest paid for the year. The catch-up contribution for 2021 remains at $1,000. massachusetts state tax form m-4. See alsoinstructionsfor Form MA NRCR. Qualified pension income, which is anything you receiveunder: Eligible deferred compensation plans of state and local governments and tax exempt organizations, Any plan, program or arrangement described in I.R.C. College tuition deduction Residents must complete the: Form 1, Line 27 Massachusetts AGI Worksheet - No Tax Status and The Schedule Y, Line 11 Worksheet - College Tuition Deduction, Form 1 Instructions. If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site. Use this button to show and access all levels. When reporting for federal purposes, take out passive activity income and losses that aren't attributed to Massachusetts. A lock icon ( This includes: Royalties from licensing a patent or copyright, and income from licensing a design, idea or other similar intangible to a person for use or production in Massachusetts. Form MA NRCR can only be filed electronically, either throughMassTaxConnector commercial software. 35(a); 62(a)(19);106(b)(1); 162(l)(A), (B); 213; 220(f)(1); 223; 401(c)(1). Graduate interest $3,000 We will use this information to improve this page. Enter $8,000 if single. If you work both inside and outside of Massachusetts, determine your Massachusetts gross income by using 1 of the methods below. 2017 Form 1, Line 27 Massachusetts AGI Worksheet- No Tax Status for Residents (Only If Single, Head of Household or Married Filing Jointly) For information regarding No Tax Status You must enter an amount in all fields; if not applicable, enter 0. Be an individual or the estate or trust of a deceased nonresident partner, Be nonresidents for the entire taxable year, Elect to be included in the composite return by signing a statement, Agree to be subject to Massachusetts tax jurisdiction,and, Waive the right to claim deductions, exemptions, and credits allowable under, No. Massachusetts allows a deduction for tuition payments paid by taxpayers for themselves, their spouses, and their dependents who attendaqualifying two or four-year collegeleading to an undergraduate or associates degree, diploma or certificate. Enter losses as 0. Massachusetts Agi Worksheet Desember 01, 2021. . a Total federal income b Total federal adjusted gross income (from U.S. Form 1040, line 9) 00 (from U.S. Form 1040, line 11) 00 1 FILING STATUS. Any professional athletic team with 2 or more qualified electing nonresident team members can file a composite tax return as an agent for the qualified electing nonresident team members. From any lottery or wagering transactionsin Massachusetts. This deduction doesnt impact the calculation of No Tax Status andthe Limited Income Credit,as it is treated as a deduction to arrive at Massachusetts taxable income. Please do not include personal or contact information. Thank you for your website feedback! If you're required to file, you may still qualify for this status depending on your Massachusetts AGI. An official website of the Commonwealth of Massachusetts, This page, Massachusetts gross, adjusted gross, and taxable income for nonresidents, is, Massachusetts gross, adjusted gross, and taxable income for nonresidents. Nonresidents and part-year residents Complete Schedule NTS-L-NR/PY: No Tax Status and Limited Income Credit, Lines 1 - 11. In the case of compensation for personal services, report all Massachusetts source income even though you didn't receive theentire amount. Total income on Line 14 will not necessarily be the same as Line 3 (total federal income). A .mass.gov website belongs to an official government organization in Massachusetts. Form 1 Instructions requires you to list multiple forms of income, such as wages, interest, or alimony . massachusetts agi worksheet on form 1 2020. mass agi worksheet. Effective for tax years beginning on or after January 1, 2012, individuals who donate organs to other persons for human organ transplantation may claim an amount equal to the following expenses incurred and related to the organ donation: Part-year and nonresidents are not eligible to claim this deduction. Since taxpayers' modified AGI falls within the phase out thresholds of $110,000 and $140,000 for married filing joint, they must reduce the federal deduction allowed on Schedule Y as follows: Qualified expenses include only those expenses designated as tuition or mandatory fees required for enrollment at an eligible educational institution Please let us know how we can improve this page. As a nonresident, you need to file income tax returns with Massachusetts ifyourMassachusetts gross income (from sources within Massachusetts) is greater thaneither$8,000 or the prorated personal exemption you're entitled to,whichever is less. Form 1-NR/PY - Nonresident/Part-Year Resident Income Tax Return. There are special rules for wages or other compensation paid to employees who are working remotely (working from home or a location other than their usual work location) due to the COVID-19 Pandemic. Share sensitive information only on official, secure websites. Thank you for your website feedback! These items are allowed, however, only to the extent that the deductions and exemptions relate toMassachusetts source income. State Income tax Where to go for Line 7 of the Massachusetts AGI Worksheet on Form 1 or line 10 of Schedule NTS-l-NR/PY? Since taxpayers' modified AGI of $148,000 exceeds the modified AGI threshold for married filing joint taxpayers ($135,000 or more), taxpayers may not claim the student loan interest deduction. Any professional athletic team with 2 or more qualified electing nonresident team members can file a composite tax return as an agent for the qualified electing nonresident team members. Allowable Schedule Y, Line 10 federal deduction, Allowable Schedule Y, Line 12 Massachusetts deduction, Form 1, Line 27 Massachusetts AGI Worksheet - No Tax Status and. A professional athletic team includes (but is not limited to) any professional: Members of a professional athletic team include (but are not limited to): Determine your Massachusetts source incomeby multiplying your total compensation for services by the number of duty days in Massachusetts, and then divide by your total number of duty days everywhere. For Massachusetts purposes, recalculate the allowed passive activity losses based on income or losses from passive activities that generate income subject to Massachusetts tax. Suggestions are presented as an open option list only when they are available. $2,300 x 17% (.17) = $391 phase out amount. calderdale council business grants. Please limit your input to 500 characters. If you have a gross income of $100,000 or more, this lowers or gets rid of the offset allowance. For example, if your AGI (Form 1040, line 34) is $10,000 and you have a $1,000 capital loss from the sale of stock (Form 1040, line 13), you will enter $10,000 on line 1 of this worksheet and $1,000 on line 3. Enter amount from line 7 of Massachusetts AGI Worksheet . Beauty Products . If you qualify, fill in Form 1, Line 29. Since taxpayers' federal modified AGI is $105,000 or less, they can deduct interest as follows: Married filing joint taxpayer with federal "modified AGI" of $85,000. Search this website. A deduction is allowed for interest paid by the taxpayer, up to an annual maximum of $2,500, for a qualified education loan for both undergraduate and graduate education subject to taxpayer income limitations. An official website of the Commonwealth of Massachusetts, This page, Learn about education related deduction, is, Massachusetts allows a deduction for tuition payments paid by taxpayers for t, qualifying two or four-year collegeleading to an u, ndergraduate or associates degree, diploma or certificate, The deduction is equal to the amount by which the tuition payments, l. exceed 25% of the taxpayer's Massachusetts adjusted gross income. DOR has released its 2021 personal income tax forms. ) or https:// means youve safely connected to the official website. 911, Interest income from certain U.S. obligations, Pension income from Massachusetts and U.S. government contributory, Pension income from the U.S. military noncontributory, Previously taxed income from annuity, stock bonus, pension, profit sharing plans, and IRAs, Social security and Tier I railroad retirement benefits. nonresident Massachusetts gross income) plusincome that you would include if youwere a full year Massachusetts resident. Suggestions are presented as an open option list only when they are available. as it is treated as a deduction to arrive at Massachusetts taxable income. Tuition payments for students pursuing graduate degrees, Qualified college tuition expenses include, only those expenses designated as tuition or mandatory fees required for thee, nrollment or attendance of the taxpayer or a. ny dependent of the taxpayer at an eligible educational institution. A pass-through entity can file a composite return on behalf of qualified electing nonresidents who reportand payincome tax on their proportional or distributedshare of Massachusetts source income of the pass-through entity. For specific rules about allocating such deductions and exemptions, use the, Nonresident Deduction and Exemption Ratio on Massachusetts Form 1-NR/PY, Line 14g, Dividends and gains from selling or exchangingcertain intangibles, and, U.S. military compensation paid to active members of the Army, Navy, Air Force, Coast Guard and Marines assigned to a military air base, naval station, or any public or private facility in Massachusetts. in the Form 1 instructions. This page is located more than 3 levels deep within a topic. Since DOR follows the provisions of the Code as of January 1, 2005, deductions are allowed for MSAs established prior to January 1, 2006, including any: Self-employed individuals and employees of small employers may be permitted to maintain medical savings accounts to pay medical expenses, provided that the accounts are used in conjunction with "High Deductible" health insurance. Mass.gov is a registered service mark of the Commonwealth of Massachusetts. Examples of carrying on business in Massachusetts (and thereforenot ancillary): When you're present inboth Massachusetts and elsewhere on the same day, that day will be treated as 1 full day spent present for business in Massachusetts. 2. To calculate how much tax you owe, first calculate your Massachusetts gross income. For more information visitLearn about No Tax Status and Limited Income Credit. If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site. The amount reported on U.S. Form 1040, Line 25 must be entered on either: Part-year residents must only include the amount of the deduction while a Massachusetts resident. Nonresident flight crew members and air carrier employees. If the skewness coefficient is positive, then it is positively skewed or right skewed. Massachusetts source incomereceived by a nonresident who is a citizen of a foreign country. History IA Section 1; EOP Questions; Discrete Probability Distributions Worksheet 2; Feed Monkey SE - gizmo; Document - about myself; K g k sch a GVybm Fu ZGV 6Lmd Ab W 9u ZXQuaz Ey Lm Nh Ln Vz LOR Possibilities; Informe De Proyecto De Ciencias; 1.2.1 Activity Log - Fitness Log # 1 (Log) 1.2.4 Activity Log - Fitness Log # 4 (Log) We will use this information to improve this page. No Tax Status and Limited Income Credit can reduce the amount of personal income tax you pay. The loan must have been secured through a: must have been used solely for the purposes of paying tuition and other expenses directly related to the school enrollment. Mass AGI Worksheet (MA) (1) Enter total 5.3% income from Form 1, line 10. An official website of the Commonwealth of Massachusetts, This page, 2021 Massachusetts Personal Income Tax forms and instructions, is, 2021 Massachusetts Personal Income Tax forms and instructions. Top-requested sites to log in to services provided by the state. Please do not include personal or contact information. An official website of the Commonwealth of Massachusetts, This page, Medical Related Deductions, is, Copy of U.S. Form 8853 - Medical Savings Accounts and Long-Term Care Insurance Contracts, Copy of Form 1040 - U.S. Minus income excluded from both federal income and Massachusetts income. Form 1 is the general individual income tax return for Massachusetts state residents. massachusetts agi worksheet on form 1 2020. massachusetts state tax form 2020. mass agi worksheet. If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site. Form 1-NR/PY, Line 14d, Total income this return: Nonresident Massachusetts gross income(from sources within Massachusetts).