We just added some updated documents in the reference material tab.
- Mass Manual Addendum – January 2019 This augments the Oct 2018 version of the manual
- Massachusetts Tax-Aide Scope TY2018 This document augments the national level scope document that is available on the Volunteer Portal (libraries tab) with Massachusetts unique requirements.
- Massachusetts TaxSlayer Intake and Manual Entry Worksheet (24 Jan 2019) This is a tool with three purposes: serve as a Massachusetts Intake Sheet, ensure preparers make the required Massachusetts manual entries, and track the Massachusetts taxability of the taxpayer’s IRA distributions. It’s useful to fill this out for each taxpayer, then use the Worksheet to complete the Massachusetts return and do the required quality review. When complete, it should be included in the taxpayer’s envelope with the other tax documents.
- Taxable IRA Distribution Worksheet for MFJ Returns (24 Jan 2019) This is a tool track the taxability of a taxpayer and spouse’s IRA distributions. It only needs to be used if it’s a MFJ return and both taxpayer and spouse took IRA distributions and each contributed to an IRA while Massachusetts residents. When complete, it should be included in the taxpayer’s envelope with the other tax documents
- Worksheet to Calculate the Taxability of 2017 State Refunds that include a Circuit Breaker Credit (21 Jan 2019) This worksheet should be used to determine the taxability of a 2017 Massachusetts refund that includes a Circuit Breaker Credit. See the worksheet for the conditions when this is required. When complete, it should be included in the taxpayer’s envelope with the other tax documents
- Massachusetts Optional Sales Tax Tables These tables are excerpts from the 2017 and 2018 1040 Schedule A Instructions — but in a much larger font.
Massachusetts updated the Lowest Cost Bronze and Second Lowest Cost Silver Plan calculators for TY2018. See the right hand sidebar for a direct link to these. You will need these if you need to do an affordability calculation on the federal return when the taxpayer(s) do not have full year health insurance or another exemption.
Massachusetts updated the Schedule HC instructions with new Massachusetts health insurance affordability guidelines. Not only are the numbers in Tables 1-4 updated, the assignments of counties to regions in Table 4 has changed as well. So a heads up if you need to do these calculations.
if you have any questions, comments, or feedback, please let us know.