Schedule NTS-L-NR-PY: No Tax Status and Limited Income Credit (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Schedule NTS-L-NR/PY calculates Massachusetts adjusted gross income to determine No Tax Status or eligibility for the Limited Income Credit for nonresidents and part-year residents. It also calculates the Limited Income Credit amount to enter on Form 1-NR/PY.
Who files this form
Schedule NTS-L-NR/PY is used with Form 1-NR/PY to determine whether you qualify for No Tax Status or the Limited Income Credit for 2025.
The schedule provides eligibility calculations for single filers, married couples filing jointly, and heads of household. Eligibility depends on your Massachusetts adjusted gross income (AGI) on line 10, your filing status, and, for joint and head-of-household filers, your number of dependents.
What you'll need
Have these forms and figures available, as applicable:
- Form 1-NR/PY: Income from lines 12 and 24, dependents from line 4b, and tax amounts from lines 29, 30, and 32.
- Schedule Y: Adjustments from lines 2 through 9b and line 10.
- Schedule B: The amount on line 35. If that line has no entry or you are not filing Schedule B, use Form 1-NR/PY, line 24 instead.
- Schedule D: Long-term capital gain income from line 19.
- Other income and adjustment figures: Income or loss not already included on lines 1 through 6 while you were a nonresident or part-year resident, plus additional adjustments for that period.
The schedule also asks for your name and Social Security number.
Common mistakes
- Entering negative amounts where they are not allowed: Lines 3, 5, 6, 8, and 10 cannot be less than zero.
- Missing the fallback amount for line 5: If Schedule B, line 35 is blank, or you are not filing Schedule B, use Form 1-NR/PY, line 24.
- Overlooking tax that still applies with No Tax Status: The directions for qualifying single filers say that amounts on Form 1-NR/PY, line 29 and/or line 30 must still be entered on line 32, with lines 34 and 35 completed.
- Including certain taxes in the credit calculation: For schedule line 15, subtract any Credit Recapture Amount and Additional Tax on Installment Sales from Form 1-NR/PY, line 32.
- Claiming a credit when line 15 is smaller than line 16: The schedule says you are not eligible for the Limited Income Credit in that case.
Questions people ask
What are the 2025 income limits for single filers?
You qualify for No Tax Status if your Massachusetts AGI on line 10 is $8,000 or less. If you do not qualify for No Tax Status but line 10 is $14,000 or less, go to line 13 to check whether you qualify for the Limited Income Credit.
What are the 2025 limits for married couples filing jointly?
For No Tax Status, the limit is $16,400 plus $1,000 for each dependent from Form 1-NR/PY, line 4b. If you do not qualify, you may qualify for the Limited Income Credit if line 10 is no more than $28,700 plus $1,750 for each dependent. Continue to line 13 to calculate the credit.
What are the 2025 limits for heads of household?
For No Tax Status, the limit is $14,400 plus $1,000 for each dependent from Form 1-NR/PY, line 4b. If you do not qualify, you may qualify for the Limited Income Credit if line 10 is no more than $25,200 plus $1,750 for each dependent. Continue to line 13 to calculate the credit.
How is the Limited Income Credit calculated?
Subtract your No Tax Status threshold on line 13 from your Massachusetts AGI on line 10. Multiply that result by 10% and enter it on line 16. Then subtract line 16 from the tax amount on line 15. Enter the credit on schedule line 17 and Form 1-NR/PY, line 33. If line 15 is smaller than line 16, you are not eligible for the credit.