2020
                                                                                                                                                              Massachusetts
                                                        Form MA NRCR                                                                                          Department of
                                         Nonresident Composite Return                                                                                         Revenue

This form, and all accompanying schedules, must be filed electronically as required by 830 CMR 62.5A.1(11)(f)4.
For calendar year 2020 or taxable period beginning                                                       2020 and ending
Name of pass-through entity                                                   Federal Identification number                               Name of filing agent

Address of pass-through entity                                                City/Town                                                   State           Zip

Fill in if name and/or address changed since last year                        Fill in if filing Schedule TDS                              Number of members included on return
●                                                                             ●
Fill in if this composite return is being filed on behalf of one or more upper-tier entities   Number of upper-tier entities represented  This composite return is being filed by a
●                                                                                                                                         ● Partnership   ● S corporation
Fill in if (see instructions) 
● Original return   ● Amended return    ● Amended return due to federal change
Summary Information. The following lines represent summary amounts for all participants.
1  Rent, royalty, REMIC, partnership, S corporation, trust income/loss (from Schedule E Reconciliation, line 58)  ......... 1                                                       
2  Massachusetts state lottery winnings .................................................................. 2 
3  Other income (from Schedule X, line 5) ................................................................ 3 
4  Massachusetts bank interest (from Schedule B, line 5) .................................................... 4                                                                     
5a  Add lines 1 through 4 ............................................................................. 5a 
5b  Enter amount from line 5a but not less than 0  .......................................................... 5b 
6  Interest and dividend income (from Schedule B, line 38) ................................................... 6                                                                    
7  Total 5.0% taxable income. Add lines 5b and 6  .......................................................... 7 
8  Tax on 5.0% income. Multiply line 7 by .05. Note: If choosing optional 5.85% tax rate, fill in ● and see instructions ............ 8 
9  12% income (from Schedule B, line 39) ................................................................ 9 
10  Tax on 12% income. Multiply line 9 by .12  ............................................................. 10 
11  Tax on long-term capital gains (from Schedule D, line 22) ................................................. 11 
12  Credit recapture amount (from Schedule CRS) ......................................................... 12 
13  Additional tax on installment sales ................................................................... 13 
14  Total income tax. Add lines 8 and 10 through 13 ........................................................ 14 
15 AMENDED RETURN ONLY. Overpayment from original return. Not less than 0. See instructions ................. 15 
16  Total. Add lines 14 and 15 .......................................................................... 16 
17  Overpayment from prior year applied to this year’s estimated tax ........................................... 17 
18  Massachusetts estimated tax payments ............................................................... 18 
19  Payments made with extension  ..................................................................... 19 
20 AMENDED RETURN ONLY. Payments made with original return. Not less than 0. See instructions  ............... 20 
21  Total payments. Add lines 17 through 20 .............................................................. 21 
22  Overpayment. If line 16 is smaller than line 21, subtract line 16 from line 21. If line 16 is larger than line 21, go to line 25 .. 22 
23  Amount of overpayment applied to next year’s estimated tax ............................................... 23 
24  Refund. Subtract line 23 from line 22 ................................................................. 24 
25  Tax due. Subtract line 21 from line 16 ................................................................. 25 
26  Interest ........................................................................................ 26 
27  Late file/payment penalty .......................................................................... 27 
28  M-2210 penalty   ● Exception .......................................................................                                         28 
29  Total balance due. Add lines 25 through 28 ............................................................ 29 

Statement of Adjustments.                Explain adjustments to any items listed on the return above. Identify applicable line item and schedule.

I am the designated filing agent for the pass-through entity and am authorized to sign this return on behalf of the pass-through entity. If this is
a tiered entity composite return, I have signed statements from the filing agents of each of the entities listed on this return indicating that they
join in this composite return.
Fill in if Department of Revenue may discuss this return with the preparer    Paid preparer’s name                                        Preparer’s SSN or PTIN
●
Paid preparer’s phone                                                         Paid preparer’s EIN

Paid preparer’s signature                                                     Date                                                        Fill in if self-employed
		                                                                            	                                                           ●

                                               Form MA NRCR Instructions

Note: This form, and all accompanying schedules, must be filed elec-               When to file your return
tronically as required by 830 CMR 62.5A.1(11)(f)4 and Technical Infor-             The composite return must be filed based on the tax year of the eligible 
mation Release (TIR) 16-9.                                                         members. Since all the eligible members must have the same tax year, in 
                                                                                   most cases Form MA NRCR will be filed on a calendar year basis.
Who must file
Massachusetts allows a partnership or an S corporation to file an elec-            This year individual calendar year filers must file on or before April 15, 
tronic composite return on Form MA NRCR and make estimated tax                     2021. In cases where the eligible members all file on a fiscal year basis, 
payments as an agent on behalf of two or more qualified electing non-              Form MA NRCR must be filed on or before the 15th day of the fourth 
resident members. (Professional athletic teams who may file a return on            month after the close of the taxable year.
behalf of two or more qualified electing nonresident team members must             Personal income taxpayers are automatically granted an extension of 
file a composite return on the Form 1-NR/PY, not the Form MA NRCR.)                time to file their tax returns as long as they have paid at least 80% of the 
Eligible members of a composite return must meet the following require-            total amount of tax ultimately due on or before the date prescribed for 
ments:                                                                             payment of the tax. The composite payments made on the return must 
                                                                                   satisfy the eligible member’s individual payment requirement with regard 
•  must be an individual, or an entity taxed under the Code as an individ-         to the Massachusetts source income of the pass-through entity to be 
ual, or the estate or trust of a deceased nonresident member;                      given an automatic six-month extension. For further information, see TIR 
•  must be nonresidents for the entire taxable year;                               16-10.

•  must all have the same tax year;                                                What should I do if I make a mistake or leave
•  must elect to be included in the composite return by signing a state-           something off the return?
ment;                                                                              If, after filing your income tax return, you receive an additional tax state-
                                                                                   ment or discover that an error was made, you should amend your return 
•  must agree to be subject to Massachusetts tax jurisdiction; and
                                                                                   with the corrected information and fill in the “Amended return” oval. An 
•  must waive the right to claim deductions, exemptions and credits al-            amended return can be filed to either increase or decrease your tax. 
lowable under MGL ch 62, §§ 3, 5 and 6.                                            Generally, an amended return must be filed within three years of the date 
                                                                                   that your original return was filed. Electronic filing requirements apply 
The composite return is filed on Massachusetts Form MA NRCR along                  to amended returns and disputes. See TIR 16-9 for further information.
with Schedules B, D, and E as needed. The total Massachusetts gross 
income reported on the composite Form MA NRCR must be the sum of                   In certain instances, an amended return showing a reduction of tax may 
all the qualified electing nonresident members’ Massachusetts source               be treated by DOR as an abatement application. Under such circum-
income from the filing entity and from any other upper-tier entities that          stances, by filing an amended return, you are giving your consent for 
are included in the return.                                                        the Commissioner of Revenue to act upon the abatement application 
                                                                                   after six months from the date of filing. See TIR 16-11. You may withdraw 
The filing entity must file an electronic Schedule 2K-1, 3K-1 or SK-1 on           such consent at any time by contacting the DOR in writing. If consent is 
behalf of each nonresident member electing to participate in this com-             withdrawn, any requested reduction in tax will be deemed denied either 
posite re turn. In a tiered structure, if the filing entity is filing on behalf of at the expiration of six months from the date of filing or the date consent 
members of an upper-tier entity, it should issue the Schedule 2K-1, 3K-1           is withdrawn, whichever is later.
or SK-1 to that upper-tier entity, which will in turn file the appropriate 
Schedule K-1 on behalf of its members reflecting estimated payments 
made by the lower-tier entity. Each entity in the tiered structure will issue      Name and address
the appropriate Schedule K-1 to each of its members showing estimated              Enter the full name, address, and Federal Identification number of the 
payments allocated to that member that were made by lowertier entities             entity filing the return in the spaces provided. Also, enter the name of the
in the tiered structure.                                                           filing agent.

A tiered structure is a pass-through entity that has a pass-through entity         Schedule TDS. Inconsistent filing position penalty
as a member. As between two entities, the pass-through entity that is a 
member is the upper-tier entity, and the entity of which it is a member is         Fill in the oval and attach Schedule TDS, Taxpayer Disclosure Statement,
the lower-tier entity. A tiered pass-through entity arrangement may have           if you are disclosing any inconsistent filing positions. The inconsistent 
two or more tiers; in such cases, a single entity can be both a lowertier          filing position penalty (see TIR 06-5, section IV ) applies to taxpayers that 
and an upper-tier entity.                                                          take an inconsistent position in reporting income. These taxpayers must 
                                                                                   disclose the inconsistency when filing their Massachusetts return. If such 
Note: Members of a composite return cannot take credit for withholding             inconsistency is not disclosed, the taxpayer will be subject to a penalty 
on Form MA NRCR. In instances where a member needs to claim credit                 equal to the amount of tax attributable to the inconsistency. This penalty 
for withholding, a Form 1-NR/PY must be filed by the member. See The               is in addition to any other penalties that may apply.
Guide to Pass-Through Entities for more information.
                                                                                   A taxpayer is deemed to have taken an inconsistent position when the 
                                                                                   taxpayer pays less tax in Massachusetts based upon an interpretation of 
How much should the filing entity pay in                                           Massachusetts law that differs from the position taken by the taxpayer in 
estimated tax payments?                                                            another state where the taxpayer files a return and the governing law in 
Composite payments of estimated tax must satisfy the estimated pay-                that other state is the same in all material respects as the Massachusetts 
ment obligations for each electing non-resident with regard to the Mass-           law. The Commissioner may waive or abate the penalty if the inconsis-
achusetts-source income of the pass-through entity. The filing agent shall         tency or failure to disclose was attributable to reasonable cause and not 
make payments of estimated tax electronically.                                     willful neglect.

Summary information                                                             Line 11. Schedule D (long-term capital gains and
Amounts entered on each line represent the total for all members elect-         losses excluding collectibles)
ing to be included on the composite return. If any member has any entry,        Enter in line 11 the amount from Schedule D, line 22, but not less than 
regardless of amount, on Schedules B, D, or E, the entity should file the       0. To determine if you need to file Schedule D, refer to the Schedule D 
relevant form; amounts entered on Schedules B, D, or E represent the            instructions.
total for all members. 
                                                                                Line 17. Prior year overpayment applied to
Lines without specific instructions are considered to be self-explanatory.
                                                                                current year estimated tax
                                                                                Include the exact amount of any overpayment you applied to your esti-
5.0% income                                                                     mated taxes. Do not include any prior year refund in this line.
Line 2. Massachusetts state lottery winnings
Enter in line 2 all winnings from the Massachusetts state lottery. Do not 
enter less than 0. You may only deduct the price of your winning tick-          Line 18. 2020 Massachusetts estimated tax
et. Lottery losses claimed as itemized deductions on U.S. Form 1040,            payments
Schedule A are not allowed on the Massachusetts return.                         Enter in line 18 the total of all Massachusetts estimated tax payments, 
                                                                                but do not include the amount entered in line 17. Be sure to include any
Note: DOR routinely matches the amounts in line 2 with files from the           last quarter (of 2020) payment made on or before January 15, 2021.
Lottery Commission.
                                                                                Every filer expecting to pay more than $400 in Massachusetts income 
Line 4. Interest from Massachusetts banks                                       taxes on income which is not covered by Massachusetts withholding 
To report interest taxable to a nonresident from banks located in Mas-          must pay Massachusetts estimated taxes. Estimated tax payments must 
sachusetts, enter in line 4 all amounts of interest received or credited to     be made online using MassTaxConnect by visiting www. mass. gov/ mas-
these deposit accounts (term and time deposits, including certificates          staxconnect.
of deposit, savings accounts, savings shares, and NOW accounts) from            Generally, the first payment must be filed on or before April 15 of the 
Schedule B, line 5. Composite filers may not claim an exemption amount          taxable year. The estimated tax may be paid in four installments on or 
for interest from Massachusetts banks.                                          before April 15, June 15, September 15 of the current taxable year and 
All other bank interest should be entered on Massachusetts Schedule B,          January 15 of the following year.
line 38, and included with dividend income on line 6 of this form.              You can verify estimated tax payments that have already been made 
                                                                                through your MassTaxConnect account. If you don’t have a MassTax- 
Line 5. Subtotal                                                                Connect account, you can sign up at www.mass.gov/masstaxconnect
Enter in line 5a the sum of lines 1 through 4. If the result is a loss see 
Schedule C-2 if applicable.                                                     If 80% of the tax listed on the return is not paid throughout the year 
                                                                                through estimated payments and prior year credits, a penalty may be 
Enter in line 5b the amount in line 5a, but not less than 0.                    imposed.

Line 6. Interest and dividend income                                            Line 19. Payments made with extension
If the filing entity is reporting any interest income (other than interest from If you made a payment with Massachusetts Form M-4868, for 2020 on 
deposits in banks located in Massachusetts), any dividend income, cer-          or before April 15, 2021, enter in line 19 the amount you paid with Form 
tain capital gains or losses, or any adjustments to interest income (other      M-4868.
than interest from Massachusetts banks), it must complete Schedule B.
Enter in line 6 the total amount from each member’s Schedule B, line 38.        Line 20. Payment with Original Return
                                                                                Use this line only if you are amending the original return. Enter in line 20 
                                                                                the amount of tax you paid with the original return from line 25, Tax Due. 
Line 7. Total taxable 5.0% income                                               If estimated tax payments were made on the original return, they should 
Add lines 5b and 6.
                                                                                be reflected on line 18, as on the original return. Select the appropriate 
                                                                                amended return oval on page 1. Complete the entire return, correct the 
Line 8. Tax                                                                     appropriate line with the new information and recompute the tax liability.
Multiply the amount in line 7 by 0.05 and enter the result in line 8.
Note: Personal income tax forms must provide an election to voluntarily         Refund amount
pay tax at a rate of 5.85% on taxable income which would otherwise be           Line 22. Overpayment
taxed at a rate of 5.0%. The election to pay tax at the rate of 5.85% does      If line 16 is smaller than line 21, subtract line 16 from line 21 and enter 
not apply to items of income taxed at 12% (short-term capital gains and         the amount in line 22. This is the amount of your overpayment. If line 16 
gains on collectibles). If choosing the optional 5.85% tax rate, multiply       is larger than line 21, skip to line 25. If line 16 and line 21 are equal, enter 
line 7 and Schedule D, line 21 by 0.0585 and fill in the oval.                  0 in line 25.

12% income and tax                                                              Line 23. Amount of overpayment you want
Lines 9 and 10. 12% income and tax from                                         applied to Massachusetts estimated taxes for
certain capital gains                                                           next year
Enter in line 9 the amount from Schedule B, line 39. Multiply this amount       Enter the amount of your overpayment you wish to apply to next year’s 
by 0.12 and enter the tax in line 10. To determine if you need to file          Massachusetts estimated taxes. Once an election is made to apply your 
Schedule B, refer to the Schedule B instructions.                               overpayment to next year’s estimated tax, it cannot be refunded later 
                                                                                or applied to any additional tax you may owe for this year. The amount 
                                                                                entered in this line can only be claimed as a credit on next year’s Mass- 
                                                                                achusetts return.

Line 24. Refund amount                                                           Paid preparer authorization
Subtract line 23 from line 22. Enter the result in line 24. This is the amount   If you want to allow DOR to discuss your tax return with the paid preparer
of your refund.                                                                  who signed it, fill in the “Yes” oval in the signature area of the return. This 
                                                                                 authorization applies only to the individual whose signature appears in 
                                                                                 the “paid preparer” section of your return. It does not apply to the firm, if 
Tax due
                                                                                 any, shown in that section.
Line 25. Tax due
If line 16 is larger than line 21, subtract line 21 from line 16, and enter      If you fill in the “Yes” box, you are authorizing DOR to call the paid prepar-
the result in line 25. This is the amount of tax you owe with your return.       er to answer any questions that may arise during the processing of your 
Pay in full online at mass.gov/masstaxconnect with your electronically           return. You are also authorizing the paid preparer to:
filed return. Failure to file or failure to pay the proper amount of tax when 
due will result in an increasing amount of interest and penalties. It is         •  give DOR any information that is missing from your return;
advantageous to file when your return is due even if you are unable to           •  call DOR for information about the processing of your return or the 
make full payment.                                                               status of your refund or payment(s); and
If you owe any interest, penalty or addition for the underpayment of es-         •  respond to certain DOR notices that you have shared with the prepar-
timated taxes, add those amounts to the tax you owe and enter the total          er about math errors, offsets and return preparation. The notices will not 
amount in line 29.                                                               be sent to the preparer.
Lines 26 and 27. Interest and penalties                                          You are not authorizing the paid preparer to receive any refund, bind you 
                                                                                 to anything (including any additional tax liability), or otherwise represent 
What are the interest and penalties?                                             you before DOR. If you want to expand the paid preparer’s authorization, 
Interest. If you fail to pay the tax when due, interest will be charged. For     see Form M-2848, Power of Attorney and Declaration of Representative.
further information, see TIR 18-1 or call the Contact Center at (617) 887-
MDOR or toll-free in Massachusetts at 1-800-392-6089.                            The authorization cannot be revoked. However, the authorization will au-
                                                                                 tomatically end no later than the due date (without regard to extensions) 
Penalty for late payment. The penalty for late payment is 1% of the tax          for filing your 2021 tax return.
due per month (or fraction thereof), up to a maximum of 25%. 
Penalty for failure to file. The penalty for failure to file a tax return by the 
due date is 1% of the tax due per month (or fraction thereof), up to a max-
imum of 25%. If you were required to file a tax return for income received 
in any prior year and you did not file, you must file for that prior year.

Line 28. Underpayment of estimated tax;
addition for underpayment of estimated taxes
You will generally be subject to this addition to tax if you did not make 
estimated tax payments equal to 80% of this year’s total tax liability or 
100% of last year’s total tax liability, and the 2020 tax due for all members 
is greater than $400. If you failed to meet this requirement, you must use 
Massachusetts Form M-2210 to calculate the amount you must add to 
line 28.
Most filers that qualify for an exception had either a tax due of $400 or 
less or estimated payments equal to their tax liability for the previous 
year. If you qualify for an exception, check the box marked “Exception” 
on line 28.

Sign here
Complete the Form M-8453 CR signature document and retain in your 
files. Enter your electronic signature as the designated filing agent.

Paid preparer must sign the return
Generally, anyone you pay to prepare your return must sign it in the 
space provided. Tax return preparers are authorized to sign the return 
by means of a computer software program, which must include either 
a facsimile or printed name of the preparer. Preparers are personally 
responsible for affixing their signatures to returns. Preparers must also 
provide their Social Security Number (SSN) or Preparer Tax Identification 
Number (PTIN) and Employer Identification Number (EIN) in the spac-
es provided. The preparer must give you a copy of the return for your 
records. Someone who prepares your return but does not charge you 
should not sign your return.