INSTRUCTIONS: MASSACHUSETTS RESIDENT INCOME TAX RETURN (Form 1)

Massachusetts full-year residents file their state income tax using a form 1. The document is found on the website of the government of Massachusetts.

Massachusetts Resident Income Tax Return 1 Step 1: Enter your name and Social Security number. Provide the same date for your spouse if filing jointly.

Massachusetts Resident Income Tax Return 1 Step 2: Enter your address.

Massachusetts Resident Income Tax Return 1 Step 3: Indicate whether you or your spouse wish to contribute to the state election campaign fund.

Massachusetts Resident Income Tax Return 1 Step 4: Indicate your filing status on line 1 by filling in the appropriate oval.

Massachusetts Resident Income Tax Return 1 Step 5: Detail all exemptions being claimed on lines 2a through 2e and enter the total on line 2f.

Massachusetts Resident Income Tax Return 1 Step 6: Detail your total income as instructed on lines 3 through 9 and enter the total on line 10.

Massachusetts Resident Income Tax Return 1 Step 7: Detail all deductions claimed on lines 11 through 15 and total them on line 16.

Massachusetts Resident Income Tax Return 1 Step 8: Adjust your taxable income by applying exemptions and deductions as instructed on lines 17 through 21.

Massachusetts Resident Income Tax Return 1 Step 9: Calculate your total income tax due as instructed on lines 22 through 28.

Massachusetts Resident Income Tax Return 1 Step 10: Calculate and apply credits to your tax liability as instructed on lines 29 through 31. You may need to complete a separate Schedule Z to apply all possible credits.

Massachusetts Resident Income Tax Return 1 Step 11: Note all voluntary contributions being made on line 32, calculate your use tax owed on out-of-state purchases on line 33 and calculate your health care penalty if applicable on line 34. Total lines 31 through 34 and enter the sum on line 35.

Massachusetts Resident Income Tax Return 1 Step 12: Adjust your taxes owed as instructed on lines 36 through 43.

Massachusetts Resident Income Tax Return 1 Step 13: If you have overpaid and are due a refund, complete lines 44 through 46 as instructed.

Massachusetts Resident Income Tax Return 1 Step 14: Sign the bottom of page 1. You must also complete and file a Schedule HC with your return.