Schedule R-NR: Resident (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Schedule R/NR is the 2025 Resident/Nonresident Worksheet used with Form 1-NR/PY. It calculates income, deductions, exemptions and the Earned Income Credit, separating amounts for Massachusetts resident and nonresident periods.
Who files this form
For tax year 2025, you must file Form 1-NR/PY as both a nonresident and a part-year resident if:
- You were a Massachusetts resident for part of the year.
- You received Massachusetts-source income before or after your period of Massachusetts residency.
- Your gross income exceeded $8,000 for the year.
Schedule R/NR is the worksheet used to calculate income, deductions, exemptions and the Earned Income Credit. Married taxpayers filing separate Massachusetts income tax returns must complete separate worksheets.
What you'll need
The worksheet uses information from:
- Massachusetts Form 1-NR/PY, including your name, Social Security number, exemptions on line 4g and the nonresident deduction and exemption ratio on line 14g.
- Applicable income schedules: Massachusetts Schedules B, C, D, E and X, and U.S. Schedule F for farming income or loss.
- Schedule Y, for the deductions listed on the worksheet.
You will need income amounts for your Massachusetts resident and nonresident periods, including Massachusetts-source income during the nonresident period. You will also need the deduction and exemption amounts requested in Part 2.
Common mistakes
- Entering amounts before reading the instructions. The worksheet says to read both the Form 1-NR/PY instructions and the worksheet instructions first.
- Using one worksheet for separate returns. Married taxpayers filing separate Massachusetts returns must complete separate worksheets.
- Overlooking a zero total in Part 1, column d. If that total is zero, the worksheet says you should file as a part-year resident only.
- Starting Part 2 too soon. Complete Form 1-NR/PY, line 14, before completing Part 2.
- Including unrelated deductions in Part 2, Section A. Amounts in columns a, b and c must relate to Massachusetts income reported on Form 1-NR/PY.
- Exceeding the retirement contribution limits shown. In Part 2, Section A, column c cannot exceed $2,000 on either line 15a or line 15b.
Questions people ask
What does Schedule R/NR calculate?
The worksheet calculates income, deductions, exemptions and the Earned Income Credit for taxpayers filing as both nonresidents and part-year residents.
How does Part 1 separate my income?
Column b shows income for your Massachusetts resident period. Column c shows income for your nonresident period, and column d shows the Massachusetts-source portion of column c. Column e adds columns b and d to calculate total Massachusetts taxable income.
What if Part 1, column d totals zero?
The worksheet says you should file as a part-year resident only.
Where do the deduction totals from Part 2, Section A go?
Enter each line’s column c amount on the applicable line of Form 1-NR/PY or Schedule Y.