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Massachusetts Nonresident or Part-Year Resident Income Tax Return
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Extracted from PDF file 2025-massachusetts-form-1-nrpy.pdf, last modified November 2025Nonresident or Part-Year Resident Income Tax Return
Fill out in black ink. For a faster refund, file your return electronically at mass.gov/dor. Part-year residents may need to also complete and enclose Schedule HC. Massachusetts Department of Revenue Form 1-NR/PY Massachusetts Nonresident/Part-Year Tax Return 2025 TAXPAYER’S FIRST NAME M.I. LAST NAME TAXPAYER’S SOCIAL SECURITY NUMBER SPOUSE’S FIRST NAME M.I. LAST NAME SPOUSE’S SOCIAL SECURITY NUMBER MAILING ADDRESS (no. & street; apt./suite/postal box). If you have a foreign address, also complete line below. CITY/TOWN STATE ZIP FOREIGN PROVINCE/STATE/COUNTY FOREIGN COUNTRY (OR COUNTRY CODE) FOREIGN POSTAL CODE Fill in if (see instructions): MM D D Y Y Y Y Amended return Other jurisdiction change (enter date of change) Federal amendment Amended return due to IRS BBA Partnership Audit $1 Taxpayer State Election Campaign Fund (this contribution will not change your tax or reduce your refund) $1 Spouse . . . . . . . . . . . . Total $ Fill in if veteran of U.S. armed services who served in Operation Enduring Freedom, Iraqi Freedom, Noble Eagle or Sinai Peninsula. . . . Fill in oval(s) if taxpayer(s) is deceased. Taxpayer (date of death) MM D D Y Y Y Y Taxpayer Spouse (date of death) Spouse MM D D Y Y Y Y Fill in if under age 18. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Taxpayer Spouse Fill in if name has changed. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Taxpayer Spouse Fill in if noncustodial parent. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fill in if you are a custodial parent who has released claim to exemption for child(ren) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fill in if the following applies: Filing Schedule TDS Fill in one only. See instructions: Nonresident Part-year resident Filing Schedule FCI Reporting digital assets (see instructions) Filing as both nonresident and part-year resident Nonresident composite return IF A LOSS, MARK AN X IN BOX 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a b 0 0 Total federal adjusted gross income (from U.S. Form 1040, line 11a; 1040NR, line 11a). . . . . . . . . . . . . . . . . . . . . . b 1 FILING STATUS Fill in only one filing status (See instructions) Fill in if not using same filing status on the federal return Single Married filing jointly Married filing separately Fill in if joint filing exemption for spouses with Massachusetts gross income under $8,000 NRA Head of household 2 PART-YEAR RESIDENTS ONLY Dates as Massachusetts resident. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . from MM D D Y Y Y Y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . to MM D D Y Y Y Y ÷ 365 = 3 SIGN HERE. Under penalties of perjury, I declare that to the best of my knowledge and belief this return and enclosures are true, correct and complete. YOUR SIGNATURE TAXPAYER’S E-MAIL ADDRESS DATE SPOUSE’S SIGNATURE DATE / / / / TAXPAYER’S PHONE Be sure to enclose any forms or schedules (W-2, W-2G, 1099, 62-WH, 3K-1, SK-1, PWH or LOA) that show Massachusetts withholding. 2025 FORM 1-NR/PY, PAGE 2 TAXPAYER’S FIRST NAME M.I. LAST NAME TAXPAYER’S SOCIAL SECURITY NUMBER 4 EXEMPTIONS a. Personal exemptions. Single/Married filing separately ($4,400), Head of household ($6,800), Married filing jointly ($8,800) 4a 0 0 b. Number of dependents (do not include yourself or your spouse). Must enclose Schedule DI. Total × $1,000 = 4b 0 0 c. Age 65 or over before 2026 You Spouse . . . . . . . . . . . . . . . . . . . . . . . . . Total × $1,700 = 4c 0 0 d. Blindness You Spouse . . . . . . . . . . . . . . . . . . . . . . . . . Total × $2,200 = 4d 0 0 e. Medical/dental (from U.S. Schedule A, line 4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4e 0 0 f. Adoption. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4f 0 0 g. TOTAL EXEMPTIONS. Add lines 4a through 4f. Enter here and on line 22a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4g 0 0 5 Wages, salaries, tips and other employee compensation (from all Forms W-2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 0 0 6 Taxable pensions and annuities. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 0 0 Business/profession income/loss (see instr.) Farming income/loss (see instr.) 0 0 0 0 a+b=8 0 0 . . . . 9 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10a 0 0 b. Massachusetts state lottery winnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10b 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 0 0 . . . . . . . . . . . . . . . 12 0 0 b. Basis: Working days Miles Sales Other a. Working days (or other basis) outside Massachusetts. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13a 0 0 b. Working days (or other basis) inside Massachusetts. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13b 0 0 c. Total working days. Add lines 13a and 13b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13c 0 0 d. Nonworking days (holidays, weekends, etc.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13d 0 0 e. Massachusetts ratio. Divide line 13b by line 13c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13e f. Total income being apportioned . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13f 0 0 g. Massachusetts income. Multiply line 13e by line 13f. Enter here and in appropriate lines above. . . . . . . . . . . . . . . . . 13g 0 0 2025 FORM 1-NR/PY, PAGE 3 TAXPAYER’S FIRST NAME M.I. LAST NAME TAXPAYER’S SOCIAL SECURITY NUMBER 0 0 a. Total 5.0% income (from line 12). Not less than 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14a b. Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14b 0 0 0 0 0 c. Total capital gain income, if any (total of Schedule B, Part 1, line 7; Schedule B, Part 2, line 13c; Schedule D, line 13). Not less than 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14c 0 0 d. Total income this return. Add lines 14a through 14c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14d 0 0 e. Non-Massachusetts source income. Not less than 0. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14e 0 0 f. Total income. Add lines 14d and line 14e. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14f 0 0 g. Deduction and exemption ratio. Divide line 14d by line 14f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14g 15 DEDUCTIONS. Amounts entered in line 15 must be directly related to income taxable by Massachusetts included in line 12. a. Amount you paid to Social Security, Medicare, Railroad, U.S. or Massachusetts retirement. Not more than $2,000 . . . . . . . . . . . 0 0 b. Amount spouse paid to Social Security, Medicare, Railroad, U.S. or Massachusetts retirement. Not more than $2,000. . . . . . . . . 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 0 0 a. Enter the total qualified Massachusetts rent paid in 2025 in the box then divide by 2 . . . . . . . . . If filled in, you qualify for this deduction. If not filled in, you do not qualify for this deduction.. ÷ 2 = 18 0 0 0 0 0 0 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20 0 0 . . . . . . . . . . . . . . . . . . . . . . . . .21 0 0 0 0 Part-year residents: Multiply line 22a by line 3. Nonresidents: Multiply line 22a by line 14g. . . . . . . . . . . . . . . . . . . . . . . . . .22 0 0 23 5.0% INCOME AFTER EXEMPTIONS. Subtract line 22 from line 21. Not less than 0. If line 21 is less than line 22, see instructions . .23 0 0 24 INTEREST AND DIVIDEND INCOME from Schedule B, line 38. Not less than 0. Enclose Schedule B. .24 0 0 25 TOTAL TAXABLE 5.0% INCOME. Add lines 23 and 24 .25 0 0 26 TAX ON 5.0% INCOME (from tax table). If line 25 is more than $24,000, multiply by .05. and see instructions . . . . . . . . . . . . . . . . . . . . . . . .26 0 0 27 INCOME FROM SCHEDULE B (see instructions). Not less than 0. Enclose Schedule B. a. 8.5% income 0 0 . . . . . . . . . × .085 = 27a 0 0 b. 12% income 0 0 . . . . . . . . . . . . × .12 = 27b 0 0 TOTAL TAX ON INCOME FROM SCHEDULE B. Add lines 27a and 27b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 0 0 2025 FORM 1-NR/PY, PAGE 4 TAXPAYER’S FIRST NAME M.I. LAST NAME TAXPAYER’S SOCIAL SECURITY NUMBER If filing Schedule D-IS, Installment Sales, fill in oval and enclose Schedule D-IS . . . . . . . . . . . . . . . . . . . . . . . . .28 If excess exemptions were used in calculating lines 24, 27 or 28, fill in oval and see instructions 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .29 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30 0 0 32 and enter 0 in line 32. Enclose Schedule NTS-L-NR/PY. TOTAL TAX. See instructions 0 0 a. Income tax. Add lines 26 through 30. . . . . . . . . . . . . . . . . . . . . . . 32a 0 0 b. 4% Surtax (from Schedule 4% Surtax, line 7) . . . . . . . . . . . . . . . 32b c. If line 32b is greater than 0, enter the amount of Massachusetts income tax paid on your behalf on a Form MA NRCR, Nonresident Composite Return. Otherwise enter 0. . . . . . . . . . . . . . . . . . . . . . . . 32c 0 0 Total tax. Subtract line 32c from the total of lines 32a and 32b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 0 0 33 Limited Income Credit. Enclose Schedule NTS-L-NR/PY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 0 0 34 Income tax due to another state or jurisdiction (part-year residents only; from worksheet). Enclose Schedule OJC 34 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .35 0 0 . . . . . . . . . . . . .36 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37a 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37b 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37c 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37d 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37e 0 0 f. Homeless Animal Prevention And Care . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37f 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 0 0 a. You 0 0 b. Spouse 0 0 Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a + b = 39 0 0 AMENDED RETURN ONLY. Overpayment from original return. Not less than 0. See instructions . . . . . . . . . . . . . . . 40 0 0 . . . . . 41 0 0 40 MASSACHUSETTS WITHHOLDING, PAYMENTS AND REFUNDABLE CREDITS 42 Massachusetts income tax withheld from: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42a 0 0 b. Form(s) 1099. Enclose Schedule 62-WH. See instructions . . . . . . . . . . . . . . . . . . . 42b 0 0 . . . . . . . . . . . . . . . . . . . . . 42c 0 0 Total. Add lines 42a through 42c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 0 0 2025 FORM 1-NR/PY, PAGE 5 TAXPAYER’S FIRST NAME 43 M.I. LAST NAME TAXPAYER’S SOCIAL SECURITY NUMBER 2024 overpayment applied to your 2025 estimated tax (from 2024 Form 1, line 52 or Form 1-NR/PY, line 56.) Do not enter 2024 refund 43 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 0 0 . . . . . . . . . . . . 46 0 0 0 0 b. Amount from U.S. return 0 0 0 0 Part-year residents: Multiply line 47c by line 3. Nonresidents do not qualify. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 Note: You cannot claim the Earned Income Credit if your filing status is married filing separately unless you qualify for an exception (see instructions). Fill in oval if you qualify for this exception 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 49 Reserved for future use. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 50 Child and Family Tax Credit. Part-year residents only. (only if single, head of household or married filing joint return). 0 0 × ____ (See instructions) = b. 0 0 0 0 0 0 0 0 51 Other refundable credits (from Schedule CMS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 0 0 52 TOTAL REFUNDABLE CREDITS. Add lines 47 through 51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 0 0 53 Excess Paid Family Leave Withholding. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 0 0 54 Nonresident withholding on sales of Massachusetts real estate (from Schedule 62-WH) . . . . . . . . . . . . . . . . . . . . . . . . . 54 0 0 55 TOTAL. Add lines 42 through 46 and lines 52 through 54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 0 0 56 OVERPAYMENT. If line 41 is smaller than line 55, subtract line 41 from line 55. If line 41 is larger than line 55, go to line 59. If line 41 and line 55 are equal, enter 0 in line 58 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 0 0 57 Amount of overpayment you want APPLIED to your 2026 ESTIMATED TAX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 0 0 58 THIS IS YOUR REFUND. Subtract line 57 from line 56. R E F U Mail to: Massachusetts DOR, PO Box 7000, Boston, MA 02204 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 Type of account (select one): Routing number (first two digits must be 01 to 12 or 21 to 32) Account number N D 0 0 Checking Savings 0 0 59 TAX DUE. Subtract line 55 from line 41. Pay in full online at mass.gov/masstaxconnect . . . . . . . . . . . . . . . . . . . . . . 59 Or pay by mail. Make check payable to Commonwealth of Massachusetts. Write Social Security number(s) in memo section of check and be sure to sign check. Mail to: Massachusetts DOR, PO Box 7003, Boston, MA 02204. Exception. Enclose Form M-2210. 0 0 PRINT PAID PREPARER’S NAME PAID PREPARER’S SIGNATURE Fill in if self-employed Penalty 0 0 PAID PREPARER’S SSN or PTIN / / 0 0 M-2210 amount PAID PREPARER’S PHONE ( ) DATE PAID PREPARER’S EIN DOR may discuss this return with the preparer I do not want my preparer to file my return electronically BE SURE TO SIGN RETURN ON PAGE 1 AND ENCLOSE SCHEDULE HC (IF APPLICABLE). FOR PRIVACY ACT NOTICE, SEE INSTRUCTIONS.
Massachusetts 2025 Form 1-NR/PY
More about the Massachusetts Form 1-NR/PY Individual Income Tax Tax Return TY 2025
We last updated the Nonresident or Part-Year Resident Income Tax Return in March 2026, so this is the latest version of Form 1-NR/PY, fully updated for tax year 2025. You can download or print current or past-year PDFs of Form 1-NR/PY directly from TaxFormFinder. You can print other Massachusetts tax forms here.
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TaxFormFinder has an additional 126 Massachusetts income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form 1-ES | Estimated Income Tax Payment Vouchers |
| Form 1 | Resident Income Tax Return |
| Schedule RLC | Refundable Life Science Credit Life Science Company |
| Schedule RFC | Refundable Film Credit Motion Picture Production Company |
| Schedule HM | Harbor Maintenance Credit |
View all 127 Massachusetts Income Tax Forms
Form Sources:
Massachusetts usually releases forms for the current tax year between January and April. We last updated Massachusetts Form 1-NR/PY from the Department of Revenue in March 2026.
Form 1-NR/PY is a Massachusetts Individual Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Massachusetts Form 1-NR/PY
We have a total of fifteen past-year versions of Form 1-NR/PY in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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