The Massachusetts Category Form is an official form used by the Massachusetts Department of Revenue (FOR) to collect information on taxpayers’ income sources. This form is used to determine whether taxpayers owe income taxes and to calculate the amount they owe. The form includes information about wages, salaries, and other income, such as capital gains, dividends, interest, and business income. There are several types of Massachusetts Category Form, including the Resident Form 1, Nonresident/Part-Year Resident Form 1-NR/BY, Schedule HC, and Schedule Y. The Resident Form 1 is used by Massachusetts residents to report their income and calculate their taxes. The Nonresident/Part-Year Resident Form 1-NR/BY is used by taxpayers who are nonresidents or part-year residents of Massachusetts. Schedule HC is used to report health care expenses, and Schedule Y is used to report the Massachusetts earned income tax credit.