Reference Material

IRS

DOR

Tax-Aide

All Tax-Aide documents can be found on the Volunteer Portal in the Libraries tab.

Massachusetts Resource Guides (Mass Manuals) – current and prior years

Massachusetts Tools and Quick Guides

  • Massachusetts Tax-Aide Scope TY2018  This document augments the national level scope document with Massachusetts unique requirements.
  • Massachusetts Interest Entries  This is a quick reference on how Massachusetts taxes different types of interest and tells you where to enter that information in TaxSlayer. It’s useful to include this with your 4012 so you have it handy when preparing returns.
  • 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 (17 Feb 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
  • Special Worksheet to Calculate Taxability of State Tax Refund including Circuit Breaker Credit (29 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 where 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 Circuit Breaker Calculators.  If the taxpayer’s property is larger than one acre, you can use these calculators to determine how much of the real estate taxes paid can be used for the Circuit Breaker credit.  Download the Excel version or download and print a PDF worksheet.
  • IRS and DOR Mailing Addresses.  This is a list of mailing addresses and phone numbers for the IRS and DOR.