All the information and news about Massachusetts Adjusted Gross Income Worksheet that many users are concerned about are provided here with the most objective analysis and review. In the case of compensation for personal services, report all Massachusetts source income even though you didn't receive theentire amount. Adjusted gross income is gross income reduced by certain business expenses and other deductions claimed on Massachusetts Schedule Y, Lines 2 to 10, and Line 18. There are special rules for wages or other compensation paid to employees who are working remotely (working from home or a location other than their usual work location) due to the COVID-19 Pandemic. Allowable Schedule Y, Line 12 Massachusetts - $1,000. Get access to thousands of forms. Nonresidents and part-year residents Complete Schedule NTS-L-NR/PY: No Tax Status and Limited Income Credit, Lines 1 - 11. Please let us know how we can improve this page. Share sensitive information only on official, secure websites. A .mass.gov website belongs to an official government organization in Massachusetts. what is massachusetts agi worksheet. As of tax year 2017 nonresidents and part-year residents are no longer eligible for this deduction. Form 1, Line 29 Worksheet. A taxpayer may claim a Massachusetts deduction for interest payments on certain education debt. History IA Section 1; EOP Questions; Discrete Probability Distributions Worksheet 2; Feed Monkey SE - gizmo; Document - about myself; K g k sch a GVybm Fu ZGV 6Lmd Ab W 9u ZXQuaz Ey Lm Nh Ln Vz LOR Possibilities; Informe De Proyecto De Ciencias; 1.2.1 Activity Log - Fitness Log # 1 (Log) 1.2.4 Activity Log - Fitness Log # 4 (Log) Fill in one only. If the skewness coefficient is positive, then it is positively skewed or right skewed. Business Expenses of National Guard and Reserve Members, Performing Artists and Fee-Based Government Officials Enter the amount from Form 1040, Schedule 1, Line 11. Schedule NTS-L-NR/PY Non-Massachusetts source AGI. The amount reported on U.S. Form 1040, Line 25 must be entered on either: Part-year residents must only include the amount of the deduction while a Massachusetts resident. 1. Turbo Tax is not allowing for the $10,200 deduction which should be deducted on Schedule Y, Line 9. and subsequently deducted on Line 15 Form 1. Use this button to show and access all levels. pilots and flight attendants). Allowable Schedule Y, Line 10 federal deduction - $1,909 ($2,300 - $391), the phase out percentage of 17% is applied against the federal graduate interest; and. Schedule X, Line 2 Worksheet. Then, divide your Massachusetts gross income into 3 parts: Combine Part A income tax, Part B income tax, and Part C income tax to get your total income tax. Massachusetts deductions on Form 1 (Lines 11-14) and Form 1-NR/PY (Lines 11-16): Deductions on Schedule Y (Lines 11 16): Current year short-term capital gains (including collectibles), Long-term capital gains on collectibles and pre-1996 installment sales, Gains on the saleof property used in a trade or business (4797 property) held for 1 year or less, Interest from savings deposits in Massachusetts banks, Long-term capital gains from collectibles, Long-term capital gains from pre-1996 installment sales, Any amount paid or incurred in connection with either influencing legislation, Participating in any political campaign for or against any public office candidate, Attempting to influence the general public regarding elections or legislative matters, Communicating directly with an executive branch official to try to influence them. If married filing a joint return or head of household, enter the amount from the No Tax Status column of the No Tax Status/Limited Income Get access to thousands of forms. L 0.00 Cart. Multiply gross income by the amount of sales made within Massachusetts, and then divide by amount of sales made everywhere. Please limit your input to 500 characters. See, As a nonresident, you need to file income tax returns with Massachusetts ifyourMassachusetts gross income (from sources within Massachusetts) is greater than, Form 1-NR/PY, Line 12 (income from Massachusetts sources), Schedule B, Line 35 (interest, dividends, and short-term capital gains), Schedule D, Line 19 (long-term capital gains). As a nonresident, you need to file income tax returns with Massachusetts if your Massachusetts gross income (from sources within Massachusetts) is greater than either $8,000 or the prorated personal exemption you're entitled to, whichever is less. I will be working on a master's or doctorate program (e.g., MA, MBA, MD, JD, PhD, EdD, graduate certificate) . Alimony and separate maintenance payments, Compensation for services, including fees, commissions, fringe benefits and similar items (W-2 wages), Distributive share of partnership gross income, Income from life insurance and endowment contracts, Income from an interest in an estate or trust, Commissioned corps of the Public Health Service. M-1 visas - Generally given to those who come to the U.S. as vocational or other nonacademic students. File the composite return on Form 1-NR/PY (not Form MA NRCR) along with the applicable schedules and attachments. Free printable 2022 Massachusetts Form 1 and 2022 Massachusetts Form 1 Instructions booklet in PDF format to print, fill in, and mail your state income tax return due April 18, 2023. The Schedule Y, Line 11 Worksheet - College Tuition Deduction, Form 1 Instructions. We will use this information to improve this page. Limited Income Credit (Only if Single, Head of Household, or Married Filing Jointly) 1. Unlike the federal deduction, the Massachusetts deduction is allowed regardless of: This deduction doesnt impact the calculation of. Skewness of the data can be interpreted from its skewness coefficient. Do this by completing, Form 1-NR/PY, Line 12(income from Massachusetts sources), Massachusetts AGI (that would be included if you were a full-year resident). Calculate your Massachusetts adjusted gross income (AGI) as if you were a full-year Massachusetts resident. 2. Your presence for business in Massachusetts is "ancillary", or secondary to your main duties,if your occasional presence in Massachusetts for: Issecondaryto your primary out-of-state duties that you perform outside of Massachusetts. Please limit your input to 500 characters. Do this by completingForm 8582, using only the amounts from activities that generate income subject to Massachusetts tax. What should I do if a member of the composite return claims the same withholding that was included on Form MA NRCR on their individually filed Form 1-NR/PY? a Total federal income b Total federal adjusted gross income (from U.S. Form 1040, line 9) 00 (from U.S. Form 1040, line 11) 00 1 FILING STATUS. Massachusetts gross income excludes certain income from sources within Massachusetts: If the United States has a tax treaty with another country, Massachusetts will recognize the treaty and exclude income to the extent it is excluded federally. This deduction impacts the calculation of No Tax Status and the Limited Income Credit as it is treated as an adjustment to arrive at Massachusetts adjusted gross income on the: The deduction is reported as an adjustment on U.S. Form 1040, and must be entered on either: Since this deduction must be prorated based upon the number of days a Massachusetts resident, part-year residents determine the amount allowable by multiplying the amount reported on: Since this deduction must be prorated based upon the amount of taxpayer's Massachusetts gross income (derived from sources within Massachusetts) to Massachusetts gross income derived from all sources, as if the taxpayer were a full year Massachusetts resident, nonresidents determine amount allowable by multiplying the amount reported on: Self-employed persons may deduct from gross income amounts paid during the taxable year for health insurance for: The deduction is limited to the taxpayer's annual earned income derived from the trade or business for which the insurance plan was established. These items are allowed, however, only to the extent that the deductions and exemptions relate toMassachusetts source income. A pass-through entity can file a composite return on behalf of qualified electing nonresidents who reportand payincome tax on their proportional or distributedshare of Massachusetts source income of the pass-through entity. Share sensitive information only on official, secure websites. You're considered a nonresidentflight crew memberif you're involved in providing services on aircraft during flight (e.g. Massachusetts gross income includes incomefrom sources within Massachusetts. SeeTechnical Information Release 20-15:Revised Guidance on the Massachusetts Tax Implications of an Employee Working Remotely due to the COVID-19 Pandemicand regulation830 CMR 62.5A.3. Please do not include personal or contact information. If youre submitting documents with an abatementapplication (Form ABT) or amended tax return, attach the Massachusetts AGI worksheet. Please limit your input to 500 characters. Use this button to show and access all levels. Find out what Massachusetts gross income specifically includes/excludes and learn how to calculate your Massachusetts gross, adjusted gross, and taxable income as a nonresident. Please let us know how we can improve this page. Total student loan interest $4,100 Massachusetts Agi Worksheet On Form 1 - Wakelet Mitchell Kelly @MitchellKelly155 Follow 1 item Massachusetts Agi Worksheet On Form 1 what income is taxable in massachusetts, is pfl taxable in massachusetts No items have been added yet! Each electing non-resident team member must sign, under penalties of perjury, a statement stating their qualifications and election to file a composite return. annuities, interest, dividends, and gains from sellingor exchangingintangibles) unrelated to: Selling or exchanging real or tangible Massachusetts personal property. This includes but is not limited to wages, salaries, tips, bonuses, commissions, fees, and other compensation related to activities carried on in Massachusetts, regardless of where the compensation is paid. Any trade of business, including any employment you carried on in Massachusetts, whether or not you actively engaged in a trade, business, or employment in Massachusetts in the year you received the income, Participating in any lottery or wagering transaction in Massachusetts, Owning (or having any interest in) real or tangible personal property in Massachusetts. received and reported on Form 1, line 8a or Form 1-NR/ PY, line 10a 10) 11) Enter the smaller of line 10 or $10,200 11) 12) If MFJ, enter the amount of unemployment compensation the spouse received and reported on Form 1, line 8a 4.2. massachusetts state tax form m-4. The Act extends the Archer MSA provisions for 2 years, through December 31, 2007, thereby allowing employers and employees to establish and contribute to new MSAs in 2006 and 2007. Enter your adjusted gross income (AGI)* from Form 1040, 1040-SR, or 1040-NR, line 11: 1. Composite returns by professional athletic teams. Suggestions are presented as an open option list only when they are available. Part B (Massachusetts Form 1, Line 10 or Form 1-NR/PY, Line 12) income is Massachusetts gross income not included in Schedule B or D. 3. We will use this information to improve this page. For example. Massachusetts adopts the changes to this deduction including the following provisions: The contribution limitations are increased for individuals age 55 or older (not covered by Medicare) by the end of the calendar year. These forms are subject to change only by federal or state legislative action. Multiple Packages: . Graduate interest $1,900 For Massachusetts, 100% of the qualified insurance payments are deductible. TIR 11:6 Tax Changes Contained in the Fiscal Year 2012 Budget, TIR 07-4: Issues Concerning the Tax Relief and Health Care Act of 2006, TIR 05-16: The Effect of the Adoption of the Updated Internal Revenue Code on the Massachusetts Personal Income Tax ("Code Update"), TIR 98-15: The Effect of the Adoption of the Updated Internal Revenue Code on the Massachusetts Personal Income Tax ("Code Update"), DD 99-5: 2-Percent S Corporation Shareholders Treatment of Fringe Benefits, contact the Massachusetts Department of Revenue, Such earnings accrue on a tax-free basis and, Qualified distributions from an HSA are excluded from gross income. Residents Complete the Massachusetts AGI Worksheetin the Form 1 instructions. No Tax Status (Only If Single, Head of Household or Married Filing Jointly) 1. If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site. Married filing separate taxpayers don't qualify for either NTS or LIC. Some page levels are currently hidden. If you need assistance, please contact the Massachusetts Department of Revenue. Read through the entire document to be sure that you have not skipped anything. Massachusetts AGI Worksheet and Schedule NTS-L-NR/PY Where to report on your return: For Massachusetts, 100% of the qualified insurance payments are deductible. Income from selling or exchangingpatents, copyrights, designs, ideas or other similar intangible, if gained from or connected with a trade or business in Massachusetts. If youre submitting documents with an abatementapplication (Form ABT)or amended tax return, attach both the Massachusetts AGI worksheet and the Limited Income Credit worksheet. Enter all losses as positive amounts. Thank you for your website feedback! If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site. Yes, a new withholding line (line 17) has been added to the 2021 Form MA NRCR. Suggestions are presented as an open option list only when they are available. Each electing non-resident team member must sign, under penalties of perjury, a statement stating their qualifications and election to file a composite return. These items are allowed, however, only to the extent that the deductions and exemptions relate toMassachusetts source income. . These rules are effective for the period beginning March 10, 2020 and ending 90 days after the Governorof Massachusettsgives notice that the Massachusetts COVID-19 state of emergency declared in the Governors Declaration of a State of Emergency to Respond to COVID-19 is no longer in effect. A .mass.gov website belongs to an official government organization in Massachusetts. 0. Any professional athletic team with 2 or more qualified electing nonresident team members can file a composite tax return as an agent for the qualified electing nonresident team members. Suggestions are presented as an open option list only when they are available. We will use this information to improve this page. If you need assistance, please contact the Massachusetts Department of Revenue. Returns filed without the appropriate Massachusetts K-1s may be rejected. You can also notify DOR of your individual change of address via MassTaxConnect. The feedback will only be used for improving the website. Please limit your input to 500 characters. You skipped the table of contents section. The special income sourcing rules adopted for those working remotely are intended to minimize disruption for employers and employees during the COVID-19 state of emergency. More Small business taxes Small business income tax Business Show 1 more Ask a lawyer - it's free! For Massachusetts purposes, recalculate the allowed passive activity losses based on income or losses from passive activities that generate income subject to Massachusetts tax. We will use this information to improve this page. Qualified expenses include only those expenses designated as tuition or mandatory fees required for enrollment at an eligible educational institution. Please remove any contact information or personal data from your feedback. Distributions and Roth IRA Conversion Distributions 1. "Centralized Partnership Audit Adjustment," Section 1, of the Form 1040ME, Schedule A, Lines 6 and 20, Other Tax Credits Worksheet . Residents - Complete both the Massachusetts AGI Worksheet and the Limited Income Credit Worksheet (in the Form 1 instructions). If you qualify, fill in the oval on Form 1, Line 27, and enter 0 on Line 28. We will use this information to improve this page. Mass.gov is a registered service mark of the Commonwealth of Massachusetts. Residents - Complete the Massachusetts AGI Worksheet in the Form 1 instructions. Anyone who travels with and performs services on behalf of the team on a regular basis, It is not conditional upon the signee performing services (such as making the team or playing any games), It is payable separately from salary and other compensation,and, Multiplying your gross income related to your employment (wherever earned) by the number of your Massachusetts workdays (any workday that you flew out of Massachusetts or any day you spent even part of in Massachusetts), and then. For specific rules about allocating such deductions and exemptions, use theNonresident Deduction and Exemption Ratio on Massachusetts Form 1-NR/PY, Line 14g. Graduate interest $1,700 Halve your Social Security income. State Income tax Where to go for Line 7 of the Massachusetts AGI Worksheet on Form 1 or line 10 of Schedule NTS-l-NR/PY? If you don't qualify for No Tax Statusbut your Massachusetts AGI still doesn't exceed certain limits, you might qualify for the Limited Income Credit (LIC), which can lower your taxes. $30,000 contact the Massachusetts Department of Revenue. Examples of carrying on business in Massachusetts (and thereforenot ancillary): When you're present inboth Massachusetts and elsewhere on the same day, that day will be treated as 1 full day spent present for business in Massachusetts. You may file by mail on paper forms or online thorugh efiling. We will update this page with a new version of the form for 2024 as soon as it is made available by the Massachusetts government. Also visitDirective 03-12: Taxation of Income Earned by Non-Residents After St. 2003, c. 4, s. 7. Undergraduate interest of $2,900 For example, if your AGI (Form 1040, line 34) is $10,000 and you have a $1,000 capital loss from the sale of stock (Form 1040, line 13), you will enter $10,000 on line 1 of this worksheet and $1,000 on line 3. Use the penalty worksheet Worksheet for Form 2210 Part IV Section BFigure the Penalty later to figure your penalty for each period by applying the appropriate. Please limit your input to 500 characters. $ The following questions ask about earnings (wages, salaries, tips, etc.) Since DOR follows the provisions of the Code as of January 1, 2005, deductions are allowed for MSAs established prior to January 1, 2006, including any: Self-employed individuals and employees of small employers may be permitted to maintain medical savings accounts to pay medical expenses, provided that the accounts are used in conjunction with "High Deductible" health insurance. For tax years 2020 and 2021, compensation paid to a nonresident for services that would normally be performed in Massachusetts are treated as Massachusetts source income subject to tax if they are performed in another state due to a Pandemic Related Circumstance and should be reported as taxable income on Form 1-NR/PY. Any federal tax law changes to this deduction will not be automatically adopted. Other income. The credit will be claimed on the 2021 Form MA NRCR line 22. 2% S Corporation shareholders may claim the deduction for health insurance premiums paid by the S Corporation on behalf of the: This deduction may not be taken during any calendar month that the taxpayer is eligible to participate in any subsidized health plan maintained by: If a taxpayer was eligible to participate in a subsidized health plan maintained by his wife's employer from June 30 through December 31, then he cannot use amounts paid for health insurance coverage for June through December to figure this deduction. Massachusetts gross income is federal gross income:Plus income excluded from federal income but included in Massachusetts incomeMinus income included in federal income but excluded from Massachus. See Form 8814 under Line 2b below. We last updated the Resident Income Tax Return in January 2023, so this is the latest version of Form 1, fully updated for tax year 2022. No deduction is allowed forthe following: No deduction is allowed for any portion of expenses that are: Massachusetts allows 2 student loan interest deductions for interest paid on a "qualified education loan:". ultiply the amount of the allowable deduction by. For Massachusetts AGI: S $8,000 or less HH $14,400 or less, plus $1,000 per dependent MFJ $16,400 or less, plus $1,000 per dependent. You have a trade or business in Massachusetts if you, directly or through agents or employees: You'renotengaged in a trade or business in Massachusetts if your presence for business is casual, isolated and inconsequential. Beauty Products . Massachusetts taxable incomeisMassachusetts AGI minus: For more information visitView Massachusetts personal income tax exemptions. Residents: If you do not qualify for No Tax Status, but you are single and your Massachusetts AGI is between $8,000 and $14,000, or if you are filing as head of household and your Massachusetts AGI is between $14,400 and $25,200 plus $1,750 per dependent, or if you are married filing a joint return and your Massachusetts AGI is between $16,400 Married filing joint taxpayer with federal "modified AGI" of $85,000. Eligible members of a composite return must: No. For specific rules about allocating such deductions and exemptions, use the, Nonresident Deduction and Exemption Ratio on Massachusetts Form 1-NR/PY, Line 14g, Dividends and gains from selling or exchangingcertain intangibles, and, U.S. military compensation paid to active members of the Army, Navy, Air Force, Coast Guard and Marines assigned to a military air base, naval station, or any public or private facility in Massachusetts. Student Loan Interest Deduction Enter the amount from Form 1040, Schedule 1, Line 20; this amount may not exceed $2,500. You'll be taxed the same way Massachusetts nonresidents are. If Form MA NRCR is submitted on paper, it will not be processed by DOR and the return will be considered not filed. Massachusetts adjusted gross income. Massachusetts state income tax Form 1 must be postmarked by April 18, 2023 in order to avoid penalties and late fees. 127, Qualification for College Tuition Deduction, The federal deduction at I.R.C. Any federal tax law changes to this exclusion won'tbe automatically adopted. Thank you for your website feedback! write a sentence using the following word: beech; louise verneuil the voice; fda breakthrough device designation list 2021; best clear face masks for speech therapy Massachusetts gross income is federal gross income: Next, check what income you included in your Massachusetts gross income that you're supposed to deduct on the appropriate Schedule, and then deduct the income. unrelated to an individual's academic course of instruction. where to get income tax forms. Graduate interest $2,300 911, Interest income from certain U.S. obligations, Pension income from Massachusetts and U.S. government contributory, Pension income from the U.S. military noncontributory, Previously taxed income from annuity, stock bonus, pension, profit sharing plans, and IRAs, Social security and Tier I railroad retirement benefits. ARPA, which was signed into law on March 11, provides that, for taxpayers whose 2020 modified adjusted gross income is less than $150,000, the first $10,200 of unemployment compensation received in 2020 is not included in the taxpayer's 2020 gross income. For more information visitLearn about No Tax Status and Limited Income Credit. Massachusetts source incomereceived by a nonresident who is a citizen of a foreign country. If your Massachusetts AGI doesn't exceed certain amounts for the taxable year, you qualify for No Tax Status (NTS) and aren't required to pay any Massachusetts income tax, but stillneed to file a tax return. 1. Nonresidents file Form 1-NR/PY, Massachusetts Nonresident or Part-Year Resident Income Tax Return. If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site. Yes. If you're required to file, you may still qualify for this status depending on your Massachusetts AGI. The special income sourcing rules adopted for those working remotely are intended to minimize disruption for employers and employees during the COVID-19 state of emergency. (Form 1-NR/PY, Line 3) is the federal gross income reported to the IRS. If you have other sources of retirement income, such as a 401(k) or a part-time job, then you should expect to pay some income taxes on your Social Security benefits. Taxable unemployment compensation. Please note: Part-year and nonresidents are not eligible to claim this deduction. Theology - yea Form 1 Instructions requires you to list multiple forms of income, such as wages, interest, or alimony . Level 2. Complete the Form 1, Line 27 Massachusetts AGI Worksheet to see if you may qualify for the College Tuition Deduction (Schedule Y, line 11), No Tax Status or the Limited Income Credit. Find out how to calculate your Massachusetts gross, adjusted gross, and taxable income. ($120,000 - $115,000) = 17% phase out percentage Dividingby your total workdays (all days that you were either flying or required to be on-duty). Residents - Include gross income from all sources, both in and out of Massachusetts. If you're not paid specifically for a performance in Massachusetts, get your apportionment by multiplying your total annual compensation by the number of performances in Massachusetts, and then divide by the total number of performances you performed under the contract. Fill out Schedule NTS-L-NR/PY. We last updated the Individual Income Tax Instructions in January 2023, so this is the latest version of Form 1 Instructions, fully updated for tax year 2022. The feedback will only be used for improving the website. Form MA NRCR can only be filed electronically, either through, Yes, a new withholding line (line 17) has been added to the 2021 Form MA NRCR. Massachusetts agi worksheet Learn about Massachusetts gross, adjusted gross, and . Massachusetts will continue to follow the Code of January 1, 2005. Part A (Massachusetts Schedule B) incomeis total interest, dividends and certain capital gains. See what's included and excluded. "Education debt" must be a loan that meets all of the criteria below: Please note: The loanmust have been used solely for the purposes of paying tuition and other expenses directly related to the school enrollment. The terrorist attacks against the United States on September 11, 2001, or. Adjusted gross income is on IRS Form 1040line 11. Sellinga business or interest in a business, Stock options (nonqualified) granted or connected toemployment, or to conducting atrade or business in Massachusetts, Stock ownership as part of compensation for personal services in Massachusetts. A lock icon ( If you rely exclusively on your Social Security checks . Include Massachusetts gross income from all your sources. Form MA NRCR can only be filed electronically, either throughMassTaxConnector commercial software. Share sensitive information only on official, secure websites. Under the January 1, 2005 Code, the Archer MSA provisions contained a sunset date of December 31, 2005 that grandfathered in prior participants and provided that after December 31, 2005, contributions would be allowed by or on behalf of individuals who previously made (or had made on their behalf) Archer MSA contributions and employees who are employed by a participating employer. We will use this information to improve this page. , the maximum allowable deduction (combined interest of $3,300 - $561= $2,739 but limited to $2,500), Married filing joint taxpayers with modified AGI of $148,000. This amount is only for informational purposes, and you get it from: Interest income from state obligations, other than Massachusetts, Contributions to a pension plan by Massachusetts state or local employees, Earned income from foreign sources excluded under I.R.C. If you're required to file, you may still qualify for this status depending on your Massachusetts AGI. Press Done and save the new document. Please limit your input to 500 characters. A lock icon ( From any lottery or wagering transactionsin Massachusetts. Add it to your total other income. Please let us know how we can improve this page. Schedule NTS-L-NR/PY: No Tax Status and Limited Income Credit, Personal Income Tax for Part-Year Residents, E-file and Pay Your MA Personal Income Taxes, Personal Income Tax forms and instructions, contact the Massachusetts Department of Revenue, Learn about No Tax Status and Limited Income Credit, Compute your Massachusetts adjusted gross income (AGI) as if you were a Massachusetts resident for the entire taxable year, If you qualify, fill in the oval on Form 1-NR/PY, Line 31, and enter 0 on Line 32, If youre submitting documents with an abatementapplication (Form ABT) or amended tax return, attach Massachusetts Form 1-NR/PY, Schedule NTS-L-NR/PY and a copy of your federal return, Include all income from whatever source derived - Massachusetts source income, as well as all non-Massachusetts source income, including any deductions fromSchedule Y, Lines 2 to 10 and Line 18 deductions, If you qualify, fill in Form 1-NR/PY, Line 33, If youre submitting documents with an abatement application (Form ABT) or amended tax return, attach Massachusetts Form 1-NR/PY, Schedule NTS-L-NR/PY and a copy of your federal return.
David Jolly Net Worth, Green Valley Church Las Vegas, Articles M