Massachusetts Resident/Nonresident Worksheet
Extracted from PDF file 2019-massachusetts-schedule-rnr.pdf, last modified January 2020
Resident/Nonresident WorksheetMassachusetts Department of Revenue Schedule R/NR Resident/Nonresident Worksheet Name(s) as shown on Massachusetts Form 1-NR/PY 2019 Social Security number(s) If you received Massachusetts source income before moving into or after moving out of Massachusetts, you may have to file a Form 1-NR/PY as a partyear resident and as a nonresident. If your gross income exceeded $8,000 for the year, you must file as both a nonresident and a part-year resident. This worksheet is to be used to adjust income, deductions, exemptions and the Earned Income Credit for taxpayers who were part-year Massachusetts residents and also received Massachusetts source income while a nonresident. Married taxpayers filing separate Massachusetts income tax returns must complete separate worksheets. The line numbers on this worksheet correspond with the line numbers on Form 1-NR/PY, Massachusetts Nonresident or Part-year Resident Income Tax Return; Schedule X, Other Income; and Schedule Y, Other Deductions. Read the instructions for Form 1-NR/PY and this worksheet before entering any amounts on this worksheet. Part 1. Income adjustments Total income as modified col. a Massachusetts resident period col. b Income from col. a for this period Massachusetts nonresident period col. c Income from col. a for this period Massachusetts nonresident period col. d Income from col. c from Mass. sources Total Massachusetts taxable income col. e add col’s. b and d Form 1-NR/PY 5 Wages, salaries, tips and other employee compensation. 6 Taxable pensions and annuities. 7 Massachusetts bank interest. 8 Business/profession or farm income/loss (see Schedule C). 9 Rental, royalty, REMIC, partnership, S corporation, trust income/loss (see Schedule E). 10a Unemployment compensation. 10b Massachusetts state lottery winnings. 11 Other income (alimony, taxable IRA/Keogh and Roth IRA conversion distributions, other gambling winnings, fees, prizes, etc.; see Schedule X). 24 Interest and dividends (see Schedule B). 27 Certain capital gains (see Schedule B). Schedule D. Long-term capital gains/losses, excluding collectibles; see Schedule D. Total Enter the amounts from each line in col. e from the applicable lines on Form 1-NR/PY (see separate instructions for Schedule D). Subtract the total of col. d from the total of col. c and enter the result on line 14e of Form 1-NR/PY. Before completing Part 2 of this worksheet, complete Form 1-NR/PY, line 14, Nonresident Deduction and Exemption Ratio. 2019 SCHEDULE R/NR, PAGE 2 Name(s) as shown on Massachusetts Form 1-NR/PY Social Security number(s) Part 2. Deduction and exemption adjustments Section A. The amounts reported in col’s. a, b and c must be related to income reported on Form 1-NR/PY. Massachusetts resident period col. a Massachusetts nonresident period col. b Total col. c add col’s. a and b Form 1-NR/PY 15a Amount you paid to Social Security, Medicare, RR, US or Massachusetts retirement. Col. C cannot exceed $2,000. 15b Amount spouse paid to Social Security, Medicare, RR, US or Massachusetts retirement. Col. C cannot exceed $2,000. Schedule Y 2 Penalty on early savings withdrawal. 4 Amounts excludible under MGL ch 41, § 111F or U.S. tax treaty. 5 Moving expenses. 7 Self-employed health insurance deduction. 9 Qualified performing arts-related expenses, jury duty pay given to your employer, reforestation amortization, repayment of supplemental unemployment benefits under the Trade Act of 1974, employee business expenses of fee-basis state or local government officials, deductible expenses related to income from the rental of personal property engaged in for-profit, business expenses of National Guard and Reserve members, and attorney’s fees and court costs involving certain unlawful discrimination claims (part-year residents only). 13 Deductible amount of qualified contributory pension income from another state or political subdivision. 14 Claim of right deduction. 17 Certain gambling losses deduction. Enter the amounts from each line in col. C in the applicable lines on Form 1-NR/PY or Schedule Y. 2019 SCHEDULE R/NR, PAGE 3 Name(s) as shown on Massachusetts Form 1-NR/PY Social Security number(s) Part 2. Deduction and exemption adjustments (cont’d.) Section B Total before adjustments col. a Massachusetts resident period col. b Total see instructions Massachusetts nonresident period col. c subtract col. b from col. a Massachusetts nonresident period col. d multiply col. c by Form 1-NR/PY, line 14g Total before adjustments col. e add col’s. b and d Form 1-NR/PY 16 Child under age 13, or disabled dependent/spouse care expenses. Enter in col. a the amount from item C of the worksheet in the Form 1-NR/PY instructions. 17 Dependent member(s) of household under age 12, or dependents age 65 or over as of December 31, 2019, or disabled dependents. Enter in col. a $3,600 for one such dependent or $7,200 for two or more. Only if not claiming an amount in line 16. 22 Exemptions. Enter in col. a the amount from Form 1-NR/PY, line 4g. Schedule Y 3 Alimony paid. 6 Medical savings account. 8 Health savings accounts deduction. 9 Attorney’s fees and court costs involving certain unlawful discrimination claims. 10 Deductions for student loan interest. 12 Undergraduate student loan interest deduction. Enter in col. a the amount of such interest paid. 15 Commuter deduction. See instructions. 18 Prepaid tuition or college savings program deduction. See instructions. Enter the amounts from each line in col. e from the applicable lines on Form 1-NR/PY or Schedule Y.
More about the Massachusetts Schedule R/NR Individual Income Tax Nonresident
If you received Massachusetts source income before moving into or after moving out of Massachusetts, you may have to file a Form 1-NR/PY as a part year resident and as a nonresident. If your gross income exceeded $8,000 for the year, you must file as both a nonresident and a part-year resident. Schedule R/NR requires you to list multiple forms of income, such as wages, interest, or alimony .
We last updated the Resident/Nonresident Worksheet in February 2020, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Massachusetts Department of Revenue. You can print other Massachusetts tax forms here.
Other Massachusetts Individual Income Tax Forms:
|Form Code||Form Name|
|Form 1||Resident Income Tax Return|
|Schedule HC||Health Care Information|
|Form 1-NR/PY||Nonresident or Part-Year Resident Income Tax Return|
|Schedules X/Y||Other Income and Deductions|
|Schedule DI||Dependent Information|
Massachusetts usually releases forms for the current tax year between January and April. We last updated Massachusetts Schedule R/NR from the Department of Revenue in February 2020.
Schedule R/NR is a Massachusetts Individual Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.
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 Schedule R/NR
We have a total of seven past-year versions of Schedule R/NR in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
While we do our best to keep our list of Massachusetts Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.