Article: 50598
Filing as a Part-Year or Nonresident in Massachusetts
Massachusetts requires detailed reporting for part-year and nonresident taxpayers. These entries ensure only MA-source income is taxed and proper credits are applied for taxes paid to other states.
Schedule NTS – Specific Information
Use this screen to indicate your residency status and provide apportionment details.
- Whose form is this? – Select Taxpayer, Spouse, or Joint.
- Spouse is a nonresident alien – Check if applicable.
- Spouse has applied for an SSN but not received one – Check if applicable.
- Residency Filing Status – Select one:
- Nonresident
- Part-year resident
- Nonresident composite
- Part-Year Dates – If part-year, enter the dates you were a Massachusetts resident and number of days in MA.
- Nonresident Apportionment Worksheet:
- Choose basis: Working days, Sales, Miles, or Other
- Enter days/miles/etc. outside MA and inside MA
- Total income being apportioned
- Other income not apportioned
- Non-MA source income
- Schedule NTS – No Tax Status and Limited Income Credit:
- Enter any additional income/loss while part-year or nonresident
- Enter exemption amount
- Deduction and Exemption Ratio Worksheet:
- U.S. 1040 line 9 (Total Income)
MA – Resident/Nonresident Worksheet: Income (Parts 1–3)
Use this screen to split income into Massachusetts-source and non-MA source while resident and nonresident.
Blue fields are modifiers, green fields are overrides.
Income categories include:
- Wages, salaries, tips, and compensation
- Pensions and annuities
- MA bank interest
- Business/profession income/loss
- Farming income/loss
- Rent, royalty, REMIC, partnership, S corp, trust income/loss
- Unemployment
- Lottery winnings
- Other income
- Interest and dividends (from Schedule B)
- Certain capital gains (from Schedule B)
- Schedule D income
For each category:
- A = Total income
- B = Total while MA resident
- C = Total while nonresident
- D = MA-source income while nonresident
MA – Resident/Nonresident Worksheet: Deductions
**Section A – Deduction and Exemption Adjustments:**
- SS/Medicare/Railroad/U.S. or MA retirement (taxpayer and spouse)
- Early withdrawal penalties
- MGL Chapter 41 / U.S. treaty exclusions
- Moving expenses
- Self-employed health insurance
- Jury duty pay to employer
- Certain business expenses
- Contributory pension income
- Claim of right deduction
- Certain gambling losses
Each has two entry fields: while MA Resident, and while Nonresident.
**Section B – Additional Adjustments (All While MA Resident):**
- Alimony paid
- Attorney’s fees and court costs for discrimination cases
- Prepaid tuition or college savings plan contributions
- Student loan repayment assistance deduction
MA – Other State Tax Credit
Use this screen (under the Credits tab) to claim a credit for taxes paid to another state on the same income.
How to Add These Screens
- 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, add:
– NR/PY No Tax Status – Schedule NTS – Specific Information
– Resident/Nonresident Worksheet – Income
– Resident/Nonresident Worksheet – Deductions
- Under the Credits tab, add Other State Tax Credit
Further Information
For official instructions, visit the Massachusetts Department of Revenue:
https://www.mass.gov/info-details/massachusetts-personal-income-tax-forms-and-instructions