Commonwealth of Massachusetts
Department of Revenue
2009
Personal Income Tax
Software Developer’s Guide
A Guide for Form Vendors and Software Developers
of Massachusetts Forms 1 & 1-NR/PY
Note: This document is based on 2009 forms
Part 2
Forms and Schedules 2D data layouts
Tax Year 2009
Processing Year 2010
Part 2 Table of Contents
Forms and Schedules Data Layout
Form-1 ……………………………………………………………………………… 3
Schedule X/Y………………………………………………………………………. 7
Schedule Z/RF.. ……………………………………………………………………… 8
Schedule DI……………………………………….………………………………… 9
Schedule B ………………………………………………….…………………… 11
Schedule C …………………………………………………………………….. 12
Schedule CB …………………………………………………………………….. 14
Schedule D ……………………………………………………………………… 15
Schedule E ……………………………………………………………………… 16
Schedule INC ……………………………………………………………………… 23
Form-1NRPY……………………………………………………………………….. 26
Schedule NTSL… ………………..……………………………………………….. 31
Schedule HC ………………………………………………………………………. 32
Schedule HC-A ……………………………………………………………………….
Location formated as "Y-X, L", where L = length, Y = Row, X = Column
Field Numbers with an asterisk (*) indicate changes from last year. These include New Line Items, Size Changes, & Location Changes; but not deleted items. Refer to Part 1, Data Specification area for deleted line items.
If there are differences between the stated field locations in this document and what is found on the grids, the grids take precedence.
Form1 Layout
2-D / Data / Size in / Req’d / Location onField No / FIELD NAME / Type / Bytes / Field / VALUE / NOTES / The Form
1 / HEADER_VER_NUMBR / Alpha / 2 / Y / T1 / FTA STANDARD
2 / VENDOR_CDE / Alpha / 4 / Y / See table / Vendor creating 2D barcode
3 / SOFTWARE_VERS / Alpha / 2 / Y / Vendor provided
4 / STATE_CDE / Alpha / 2 / Y / MA / USPS Codes
5 / FORM_YR_NUM / Alpha / 4 / Y / 2009
6 / FORM_CDE / Alpha / 3 / Y / 001
7 / FORM_VERS_NUM / Alpha / 2 / Y / 01
8 / FISCAL_MONTH / Alpha / 2 / Y / 12
9 / FISCAL_YEAR / Alpha / 4 / Y / 2009
RETURN_INVENTORY
10 / DOC_CNT / Numeric / 5 / Y / Count-physical pages
11 / FORM_1_COUNT / Numeric / 2 / Y / Physically, # Form1
12 / SCHED_B_COUNT / Numeric / 2 / Y / Physically, # Schd B
13 / SCHED_C_COUNT / Numeric / 2 / Y / Physically, # Schd C
14 / SCHED_CB_COUNT / Numeric / 2 / Y / Physically, # Sch CB
15 / SCHED_D_COUNT / Numeric / 2 / Y / Physically, # Schd D
16 / SCHED_E_COUNT / Numeric / 2 / Y / Physically, # Schd E
17 / SCHED_XY_ZDI_COUNT / Numeric / 2 / Y / Physically, # Sched X/Y & Z/DI
18 / SCHED_INC_COUNT / Numeric / 2 / Y / Physically, # Sched INCs
19 / OTHR_ATTACH_COUNT / Numeric / 5 / Y / Physically, # Other Attachments
LINE ITEM DATA
20 / TP_TPID_NUM. / Alpha / 9 / Y / Address Area / 19-48, 11
21 / FST_NME / Alpha / 16 / Y / Address Area / 19-8, 16
22 / MI_NME / Alpha / 1 / Y / Address Area / 19-25, 1
23 / LST_NME / Alpha / 20 / Y / Address Area / 19-27, 20
24 / SP_TPID_NUM. / Alpha / 9 / Address Area / 20-48, 11
25 / SP_FST_NME / Alpha / 16 / Address Area / 20-8, 16
26 / SP_LST_NME / Alpha / 20 / Address Area / 20-27, 20
27 / CO_LN1_ADR / Alpha / 32 / Address Area / 22-8, 32
28 / CO_LN2_ADR / Alpha / 32 / Address Area / 22-41, 32
29 / STR_ADR / Alpha / 24 / Y / Address Area / 21-8, 24
30 / CITY_NME / Alpha / 24 / Y / Address Area / 21-33, 24
31 / STATE_NME / Alpha / 2 / Y / Address Area / 21-58, 2
32 / ZIP_CDE / Alpha / 9 / Y / Address Area / 21-61, 9
33* / APARTMENT_NO / Alpha / 12 / Address Area / 23-13,12
34 / VETERAN_TAXPAYER / Alpha / 1 / Blank, X / Form 1 pg1 / 24-56, 1
35 / VETERAN_SPOUSE / Alpha / 1 / Blank, X / Form 1 pg1 / 24-63, 1
36 / ELECTION / Numeric / 1 / 0,1,2 / Form1 pg1$ amount / 25-55, 1
37* / DECEASED_FLG / Alpha / 1 / Blank, T, S, B / T = taxpayer,
S = spouse, B = Both / 23-29, 1
23-38, 1
38* / NA_CHG_FLG / Alpha / 1 / Blank, X / Form1 pg1 / 23-47, 1
39 / NONCUSTODIAL / Alpha / 1 / Blank, X / Form1 pg1 / 26-6, 1
40 / TDS_FLAG / Alpha / 1 / Blank, X / Form1 pg1 / 26-22, 1
41 / FILE_STAT / Alpha / 1 / Y / 1,2,3,4 / 1=Single, 2=Joint, 3=Separate, 4=HoH / 27-26, 1 27-33, 1
27-47, 1 28-26, 1
42 / UNDER_18 / Alpha / 1 / Blank, X / Form 1 pg1 line 2a / 26-53, 1
43 / SPOUSE_ UNDER_18 / Alpha / 1 / Blank, X / Form 1 pg1 line 2a / 26-61, 1
44 / PERSONAL_EXEMPT / Numeric / 12 / Y / Line 2a / 30-76, 4
45 / NUM_DPNDTS / Numeric / 2 / Form1 pg1" line 2b / 31-50, 2
46 / NUM_OVER65 / Numeric / 1 / 0,1,2 / Form1 pg1" line 2c / 32-40, 1
47 / NUM_BLIND / Numeric / 1 / 0,1,2 / Form1 pg1" line 2d / 33-40, 1
48 / MED_DEN_AMT / Numeric / 12 / Form1 pg1" line 2e / 34-21, 8
49 / ADOPT_AMT / Numeric / 12 / Form1 pg1" line 2e / 34-36, 8
50 / TOTL_EXEMPTIONS / Numeric / 12 / Y / Required even if zero
Form1 pg1" line 2f / 35-68, 12
51 / WAGES_AMT / Numeric / 12 / Form1 pg1 line 3 / 36-68, 12
52 / PENSION / Numeric / 12 / Form1 pg1 " line 4 / 37-68, 12
53 / MA_INT / Numeric / 12 / Form1 pg1 " line 5a / 38-23, 12
54 / BUS_FARM / Numeric / 12 / Schedule C and/or US F " line 6 / 39-68, 13
55 / RENT_ICM / Numeric / 12 / Schedule E " line 7 / 40-68, 13
56 / UNEMP_COMP / Numeric / 12 / Form1 pg1 " line 8a / 41-73, 7
57 / LOTTERY_AMT / Numeric / 12 / Form1 pg1 " line 8b / 42-68, 12
58 / FORM1_LINE_9 / Numeric / 12 / Form 1 pg1 line 9 / 43-68, 12
59 / ALIMONY_ICM / Numeric / 12 / Sched X line 1 / 22-68, 12
60 / IRA_DISTR / Numeric / 12 / Sched X line 2 / 23-68, 12
61 / GAMBLING_AMT / Numeric / 12 / Sched X line 3 / 24-68, 12
62 / OTHER_ICM / Numeric / 12 / Sched X line 4 / 25-68, 12
63 / TOTAL_INCOME / Numeric / 12 / Y / Required even if zero
Form1 line 10 / 44-67, 13
64 / TP_FICA / Numeric / 4 / less than $2001 / Form1 pg2 line 11a / 19-76, 4
65 / SP_FICA / Numeric / 4 / less than $2001 / Form1 pg2 line 11b / 20-76, 4
66 / CHLDCARE_DED / Numeric / 12 / Form1 pg2 line 12 / 21-75, 4
67 / DPNDT_NUM / Numeric / 1 / Blank, 0,1,2 / Form1 pg2 line 13a / 24-23, 1
68 / RENT_PAID / Numeric / 12 / Total Rent Paid 14a / 25-23, 5
69 / RENTAL_DED / Numeric / 12 / Rental Deduction 14 / 25-76, 4
70 / BUS_EXPN_DED / Numeric / 12 / Sched Y line 1 / 29-68, 12
71 / WITHDR_PEN / Numeric / 12 / Sched Y line 2 / 30-68, 12
72 / ALIMONY_PAID / Numeric / 12 / Sched Y line 3 / 31-68, 12
73 / AMTS_EXCLUDE / Numeric / 12 / Sched Y line 4 / 32-68, 12
74 / MOVING_EXP / Numeric / 12 / Sched Y line 5 / 35-68, 12
75 / MEDICAL SAVINGS / Numeric / 12 / Sched Y line 6 / 36-68, 12
76 / SELF_INS / Numeric / 12 / Sched Y line 7 / 37-68, 12
77 / HEALTH_SAVINGS / Numeric / 12 / Sched Y line 8 / 38-68, 12
78 / 1040_DEDUCT_EXEMP / Numeric / 12 / Sched Y line 9 / 40-68, 12
79 / STUDENT_LOAN / Numeric / 12 / Sched Y line 10 / 41-68, 12
80 / TUITION_DED / Numeric / 12 / Sched Y line 11 / 42-68, 12
81 / UNDER_GRAD / Numeric / 12 / Sched Y line 12 / 43-68, 12
82 / Q_CONT_PEN / Numeric / 12 / Sched Y line 13 / 45-68, 12
83 / CLAIM_RIGHT_DED / Numeric / 12 / Sched Y line 14 / 46-68, 12
84 / COMMUTE_DED / Numeric / 12 / Sched Y line 15 / 47-68, 12
85 / FORM1_LINE_15 / Numeric / 12 / Form 1 pg2 line 15 / 26-68, 12
86 / TOTAL_DEDUCTIONS / Numeric / 12 / Y / Required even if zero
Form1 pg2 line 16 / 27-68, 12
87 / ADJ_GR_INT_DIV_C_GN / Numeric / 12 / Schedule B line 35 / 37-68, 12
88 / INT_AND_DIV / Numeric / 12 / Form1 line 20 (from Schedule B line 38) / 31-68, 12
89 / TOTAL_56_INCOME / Numeric / 12 / Y / Required even if zero
Form1 pg2 line 21 / 32-68, 12
90 / TAX_56_PCT / Numeric / 12 / Y / Required even if zero
Form1 pg2 " line 22 / 34-68, 12
91 / OPTIONAL_RATE / Alpha / 1 / Blank, X / Form1 page 2 line 22 / 34-30, 1
92 / PART_A_INC12 / Numeric / 12 / Form1 line 23a (from Schedule B line 39) / 35-31, 12
93 / LT_CAP_GAINS / Numeric / 12 / Sched D line 18 / 39-68, 12
94 / EXCESS-EXMP / Numeric / 12 / Sched D line 19 / 40-68, 12
95 / TAX LT CAP GAIN / Numeric / 12 / Form1 line 24 (from Schedule D line 21) / 36-68, 12
96 / SCHED_DIS_ATTACHED / Alpha / 1 / Blank, X / Form1 pg2 line 24 / 36-53, 1
97 / EXCESS_EMPT_FLG / Alpha / 1 / Blank, X / Form1 pg2 lie 24 / 37-53, 1
98 / CREDIT_RECAP / Numeric / 12 / Form1 page 2 " line 25 / 38-68, 12
99 / NO_TAX_FLG / Alpha / 1 / Blank, X / Form1 pg2 " line 26 / 39-53, 1
100 / LTD_ICM / Numeric / 12 / Form1 pg2 " line 28 / 41-68, 12
101 / LEAD_PAINT / Numeric / 12 / Sched Z line 1 / 24-68, 12
102 / EC_OPP_ARCR / Numeric / 12 / Sched Z line 2 / 25-68, 12
103 / FULL_EMP_CR / Numeric / 12 / Sched Z line 3 / 26-68, 12
104 / SEPTIC_CR / Numeric / 12 / Sched Z line 4 / 27-68, 12
105 / BROWNFLD_CR / Numeric / 12 / Sched Z line 5 / 28-68, 12
106 / BROWNFLD_CERTIF / Alpha / 10 / Sched Z line 5 / 28-29, 10
107 / LOW_INC_CR / Numeric / 12 / Sched Z line 6 / 29-68, 12
108 / HISTORIC_REHAB_CR / Numeric / 12 / Sched Z line 7 / 30-68, 12
109 / FILM_CR / Numeric / 12 / Sched Z line 8 / 31-68, 12
110 / FILM_CERTIF / Alpha / 10 / Sched Z line 8 / 31-29, 10
111 / MEDICAL_DEVICES / Numeric / 12 / Sched Z line 9 / 32-68, 12
112 / MEDICAL_DE_CERTIF / Alpha / 10 / Sched Z line 9 / 32-29, 10
113 / OTHR_STATE / Numeric / 12 / Sched Z line 11 / 38-68, 12
114 / NATURE_ENERG_CR / Numeric / 12 / Sched Z line 12 / 39-68, 12
115* / REFUN_FILM_CR / Numeric / 12 / Sched RF line 1 / 46-68, 12
116* / REFUN_DAIRY_CR / Numeric / 12 / Sched RF line 2 / 47-68, 12
117* / REFUN_DRY_CR_CERT / Alpha / 10 / Sched RF line 2 / 47-36, 10
118 / FORM1_LINE_29 / Numeric / 12 / Form 1 pg2 line 29 / 42-68, 12
119 / WILDLIFE / Numeric / 12 / Form1 pg3 line 32a / 19-68, 12
120 / TRANSPLANT / Numeric / 12 / Form1 pg3 line 32b / 20-68, 12
121 / AIDS / Numeric / 12 / Form1 pg 3 line 32c / 21-68, 12
122 / OLYMPICS / Numeric / 12 / Form1 pg3 line 32d / 22-68, 12
123 / MILITARY / Numeric / 12 / Form1 pg3 line 32e / 23-68, 12
124 / USE_TAX / Numeric / 12 / Form1 pg3 line 33 / 25-68, 12
125 / TP_HEALTH_CARE / Numeric / 4 / Form 1 pg3 line 34 / 26-25,4
126 / SP_HEALTH_CARE / Numeric / 4 / Form 1 pg3 line 34 / 26-37,4
127 / HEALTH_CARE / Numeric / 4 / Form 1 pg3 line 34 / 26-76, 4
128 / TOTAL_TAX_DUE / Numeric / 12 / Y / Required even if zero
Form1 pg 3 line 35 / 27-68, 12
129 / WITHHELD / Numeric / 12 / Y / Required even if zero
Form1 pg3 line 36 / 28-68, 12
130 / PRIOR_EST / Numeric / 12 / Form1 pg3 line 37 / 29-68, 12
131 / ESTIMATED / Numeric / 12 / Form1 pg3 line 38 / 30-68, 12
132 / EXTENSION / Numeric / 12 / Form1 pg3 line 39 / 31-38, 12
133 / CHILD / Numeric / 1 / Blank, 0,1,2 / Form1 pg3 line 40a / 32-37, 1
134 / AMT_US_RTN / Numeric / 12 / Form1 pg3 line 40b / 32-52, 4
135 / LIVNG_QTRS / Alpha / 1 / Blank, H, R / H = Homeowner,
R = renter / 23-28, 1
23-37, 1
136 / VALUE_RES / Numeric / 12 / Sched CB line 2 / 24-68, 12
137 / MA_TOT_ICM / Numeric / 12 / Sched CB line 7 / 31-68, 12
138 / QUAL_INCOME / Numeric / 12 / Sched CB line 9 / 33-68, 12
139 / HOMEOWNER / Numeric / 3 / If > 0 Then Renter=0
Sched CB line 17 / 44-68, 12
140 / RENTER / Numeric / 3 / If > 0 Then Owner=0
Sched CB line 21 / 52-68, 12
141 / SR_CB_CR / Numeric / 3 / Form 1 pg3line 41 / 33-68, 3
142* / REFUNDABLE_CRS / Numeric / 12 / Form1 pg3 line 42 / 34-68, 12
143 / TOTAL_PAYMENTS / Numeric / 12 / Y / Required even if zero
Form1 pg3 line 43 / 35-68, 12
144 / OVERPAY / Numeric / 12 / Form1 pg3 line 44 / 36-68, 12
145 / CREDIT_FORWARD / Numeric / 12 / Form1 pg3 line 45 / 37-68, 12
146 / REFUND / Numeric / 12 / Form1 pg3 line 46 / 38-68, 12
147 / TAXDUE / Numeric / 12 / Form1 pg3 line 47 / 44-68, 12
148 / TYPE_OF_ACCT / Alpha / 1 / Blank, C, S / C = Checking, S = Savings / 40-38, 1
40-40, 1
149 / RTE_NUM / Alpha / 9 / Form1 pg3 line 46 / 42-15, 9
150 / ACCT_NUM / Alpha / 17 / Form1 pg3 line 46 / 42-32, 17
151 / INT_ON_TAX / Numeric / 12 / Form1 pg3 line 47 / 45-16, 8
152 / PENALTY / Numeric / 12 / Form1 pg3 line 47 / 45-31, 8
153 / M2210 / Numeric / 12 / Form1 pg3 line 47 / 45-48, 8
154 / EX_CDE / Alpha / 1 / Blank, X / Form1 pg3 line 47 / 45-68, 1
155 / PREPARER NAME / Alpha / 38 / Y / Signature Area / 51-07, 38
156 / PREPARER PHONE / Alpha / 11 / Y / Signature Area / 53-49, 12
157 / PREP_SSN / Alpha / 9 / Y / Signature Area / 51-69, 11
158 / EMP_ID / Alpha / 9 / Y / Signature Area / 53-69, 11
159 / POWER_ATTY / Alpha / 1 / Blank, X / Signature Area / 49-47, 1
160 / WAIVER_ELF / Alpha / 1 / Blank, X / Signature Area / 48-33,1
161* / Reserved DOR Use
162* / Reserved DOR Use
163 / END_OF_FILE / Alpha / 5 / Y / *EOD* / FTA Standard
Schedule X/Y Layout
2-D / Data / Size / Req’d / Location onField No / FIELD NAME / Type / Bytes / Field / VALUE / NOTES / the Form
1 / HEADER_VER_NUMBR / Alpha / 2 / Y / T1 / FTA STANDARD
2 / VENDOR_CDE / Alpha / 4 / Y / See table / Vendor creating 2D barcode
3 / SOFTWARE_VERS / Alpha / 2 / Y / Vendor provided
4 / STATE_CDE / Alpha / 2 / Y / MA / USPS Codes
5 / FORM_YR_NUM / Alpha / 4 / Y / 2009
6 / FORM_CDE / Alpha / 3 / Y / SXY
7 / FORM_VERS_NUM / Alpha / 2 / Y / 01
8 / FISCAL_MONTH / Alpha / 2 / Y / 12
9 / FISCAL_YEAR / Alpha / 4 / Y / 2009
10 / DOC_CNT / Numeric / 5 / Y / Count-physical pages
11 / Sequence Count / Numeric / 2 / Y / eg: Sched B:1 of 3,
2 of 3.
12 / Of total count / Numeric / 2 / Y
13 / Taxpayer_ID / Alpha / 9 / Y / Primary Taxpayer SSN
14 / MGL_41 / Alpha / 1 / Blank, X / Sched Y line 4 / 33-10, 1