Article: 50510
Reporting Nonrefundable Credits (Schedule CMS Section 1)
Use the MA – Credit Manager Schedule Section 1 – Nonrefundable Credits screen to report eligible nonrefundable tax credits on your Massachusetts return. These credits reduce the amount of tax you owe but cannot create a refund.
This screen is used for credits issued by certificate, received via transfer, or passed through from a Massachusetts K-1.
What to Enter
- Credit Type – Select the credit you are claiming from the list below
- Non-Expiring – Select Yes if the credit has no expiration date
- Period End Date – Required if the credit is not marked as non-expiring
- Certificate Number – Enter the certificate number issued with the credit
- Credit Amount – Total available credit amount
- Credit Taken – Amount of credit used on this return
- Federal ID Number of Credit Source – Required if credit was transferred or issued from an MA K-1
Available Nonrefundable Credit Types
- AGLCRD Life Science (Angel) Credit
- BRWFLD Brownfields Credit
- CRTHOU Certified Housing Development Credit
- EDIPCR Economic Development Incentive Program Credit
- EOACCR Economic Opportunity Area Credit
- FLMCRD Film Incentive Credit
- FRMFSH Farming and Fisheries Credit
- HISRHB Historic Rehabilitation Credit
- LEDPNT Lead Paint Credit
- LFSFDA Life Science (FDA) Credit
- LFSITC Life Science (ITC) Credit
- LFSJOB Life Science (Jobs) Credit
- LIHDON Low Income Housing Donation Credit
- LOWINC Low-Income Housing Credit
- MEDDVC Medical Device Credit
- NGHRCD National Guard Employee Credit
- SEPTIC Septic Credit
- SLRWND Solar and Wind Energy Credit
- TTCCRD Training Tax Credit
- VETHIR Veteran’s Hire Tax Credit
How to Add This Screen
- Open the State Taxes section in the left-hand navigation
- Click I’d like to see the forms I’ve filled out or search for a form.
- Select Massachusetts from the state dropdown
- Under the General tab, click MA – Credit Manager Schedule Section 1 – Nonrefundable Credit
- Complete the screen and click Save.
Further Information
For additional credit eligibility and certificate rules, visit:
https://www.mass.gov/info-details/massachusetts-personal-income-tax-forms-and-instructions