1-NR-PY: Massachusetts Nonresident-Part-Year Tax Return (2025)

Who files this form

Form 1-NR/PY is the 2025 Massachusetts Nonresident/Part-Year Tax Return. It includes options for:

• Nonresidents.
• Part-year residents.
• People filing as both nonresidents and part-year residents.
• Nonresident composite returns.

The form text does not state the income thresholds or full rules for who must file.

What you'll need

Have your federal Form 1040 or 1040NR available. The return asks for total federal income from line 9 and federal adjusted gross income from line 11a.

Depending on your situation, you will also need:

• Withholding documents: Enclose any Forms W-2, W-2G, 1099, 62-WH, 3K-1, SK-1, PWH or LOA that show Massachusetts withholding. Lines 42b and 42c also require Schedule 62-WH for withholding from Forms 1099 and other forms.
• Residency information: Part-year residents enter their dates and total days as Massachusetts residents.
• Schedule R/NR: Complete and enclose this worksheet if filing as both a nonresident and part-year resident.
• Schedule DI: Enclose it when claiming dependent exemptions.
• Schedule HC: Part-year residents may need to complete and enclose it.
• Other applicable schedules: The form calls for schedules supporting certain income, deductions and credits, such as Schedules X, Y, B, D, NTS-L-NR/PY, OJC and CB.

How to file

File electronically

The form directs you to mass.gov/dor to file electronically for a faster refund.

File by mail

Fill out the paper return in black ink, sign it on page 1 and enclose the required forms and schedules.

• Refund returns, line 58: Massachusetts DOR, PO Box 7000, Boston, MA 02204.
• Tax-due returns, line 59: Massachusetts DOR, PO Box 7003, Boston, MA 02204.

Pay tax due

Pay in full online at mass.gov/masstaxconnect, or pay by mail. Make your check payable to Commonwealth of Massachusetts, write your Social Security number(s) in the memo section and sign the check.

Common mistakes

• Missing signatures or enclosures: Sign the return on page 1, enclose documents showing Massachusetts withholding and include Schedule HC if applicable.
• Selecting more than one status: Choose only one residency category and only one filing status.
• Counting yourself or your spouse as a dependent: The form says not to include either person in the dependent count on line 4b.
• Using the wrong income worksheet: Part-year residents must not use lines 13 or 14. Nonresidents must not use line 13 if they know the exact amount of their Massachusetts-source income.
• Forgetting losses: When totaling income on line 12, subtract any losses on lines 8 or 9.
• Misreporting prior payments: Do not enter your 2024 refund on line 43. Enter only the overpayment applied to 2025 estimated tax, and do not include that amount again on line 44.

Questions people ask

What income goes on lines 5 through 11?

Nonresidents report only Massachusetts-source income. Part-year residents report income earned and/or received while they were Massachusetts residents.

What if I am filing as both a nonresident and a part-year resident?

Complete and enclose Schedule R/NR, the Resident/Nonresident Worksheet, before continuing with the income section.

Can I have my refund deposited directly into my bank account?

Yes. The form provides a direct deposit option. Select checking or savings and enter your routing and account numbers. The first two digits of the routing number must be 01 through 12 or 21 through 32.

Can nonresidents claim the Earned Income Credit on this return?

No. The form states that nonresidents do not qualify. Part-year residents multiply the amount on line 47c by the residency ratio on line 3. Married taxpayers filing separately cannot claim the credit unless they qualify for an exception referenced on the form.

Official sources

• https://www.mass.gov/lists/dor-tax-forms-and-instructions