INSTRUCTIONS: MASS. NONRESIDENT/PART-YEAR RESIDENT TAX RETURN (Form 1-NR/PY)

Nonresidents or part-year residents of Massachusetts who owe income tax to the state pay it using a form 1-NR/PY. The document can be found on the website of the state of Massachusetts, on the section operated by the Department of Revenue.

Mass. Nonresident/Part-Year Resident Tax Return 1-NR/PY Step 1: Enter your first name, middle initial, last name and Social Security number, as well as the same information for your spouse if filing jointly.

Mass. Nonresident/Part-Year Resident Tax Return 1-NR/PY Step 2: Give your address in the state. Nonresidents should also give their primary residence.

Mass. Nonresident/Part-Year Resident Tax Return 1-NR/PY Step 3: Line 1 requires you to indicate your filing status by filling in the oval next to the applicable statement. Line 2 is for part-year residents only.

Mass. Nonresident/Part-Year Resident Tax Return 1-NR/PY Step 4: Enter your total income on line 3 as recorded on your federal income tax return.

Mass. Nonresident/Part-Year Resident Tax Return 1-NR/PY Step 5: Detail your total exemptions claimed on line 4.

Mass. Nonresident/Part-Year Resident Tax Return 1-NR/PY Step 6: Detail your income as instructed on lines 5 through 12.

Mass. Nonresident/Part-Year Resident Tax Return 1-NR/PY Step 7: Lines 13 and 14 are for nonresidents only.

Mass. Nonresident/Part-Year Resident Tax Return 1-NR/PY Step 8: Lines 15 through 20 concern deductions.

Mass. Nonresident/Part-Year Resident Tax Return 1-NR/PY Step 9: Lines 21 through 25 adjust your taxes owed after applying exemptions and deductions.

Mass. Nonresident/Part-Year Resident Tax Return 1-NR/PY Step 10: Lines 26 through 32 provide instructions for the calculation of tax owed.

Mass. Nonresident/Part-Year Resident Tax Return 1-NR/PY Step 11: Lines 33 through 36 adjust your tax liability through the application of credits.

Mass. Nonresident/Part-Year Resident Tax Return 1-NR/PY Step 12: Lines 37 through 40 adjust your tax liability through the application of voluntary contributions, use tax and health care penalty payments.

Mass. Nonresident/Part-Year Resident Tax Return 1-NR/PY Step 13: Lines 41 through 48 provide instructions for the calculations of your final tax liability.

Mass. Nonresident/Part-Year Resident Tax Return 1-NR/PY Step 14: Lines 49 through 51 are for those who have overpaid and are owed a refund.