Indiana Law Enforcement Reward Deduction

This deduction is expired and no longer [...]

Maine Residency

Full-Year Resident:(1) Maine was your domicile for the entire year; OR (2) I maintained a permanent place in Maine for the entire year and spent a total of more than 183 days in Maine. "Safe Harbor" Resident: General Safe Harbor - Maine was my domicile, I did not maintain a permanent place of abode in Maine, I maintained a permanent place of abode outside Maine and I spent no more than 30 days [...]

Massachusetts Nonresident Apportionment Methods

When nonresidents earn or derive income from sources both within Massachusetts and elsewhere, and no exact determination can be made of the amount of Massachusetts source income, an apportionment of income must be made to determine that amount considered Massachusetts gross income.Apportionment Methods:The three most common apportionment methods used to determine Massachusetts source income are [...]

Should I Use the Massachusetts Nonresident Apportionment Worksheet?

Who Cannot Apportion Income? If you know the actual amount of your Massachusetts source income, do not apportion. Report your income taxable in Massachusetts on your Massachusetts return. Examples of nonresidents who cannot apportion include: An employee whose actual Massachusetts income is shown on Form W-2; An employee whose Form W-2 does not indicate initially his/her actual Massachusetts [...]

Massachusetts Interest and Penalty

What Are Interest and Penalties? Interest. If you fail to pay the tax when due, interest will be charged. For an explanation of how interest is compounded in Massachusetts, see TIR 92-6, available at mass.gov/dor. Penalty for late payment. The penalty for late payment is 1% per month (or fraction thereof) of the tax due, up to a maximum of 25%. Penalty for failure to file. The penalty for [...]