Massachusetts State Tax Deductions - 2012, 2013

2013 Massachusetts Income Tax Deductions

	Massachusetts Standard Deduction
	Massachusetts Personal Exemption
	Massachusetts Dependent Deduction

Massachusetts income tax deductions are above-the-line expenses that can be deducted from your gross income before you calculate your taxable income.

By carefully choosing your deductions in order to minimize your taxable income, you can ensure that you get the largest possible refund when you file your Massachusetts and Federal income taxes.

Massachusetts does not support all of the deductions that are allowed on your Federal income tax return, so be sure to double-check any deductions or tax credits you want to claim on your Massachusetts return. Some states specifically eliminate deductions to reduce the complexity of their tax system. For more information about the Massachusetts income tax, see the main Massachusetts income tax page.

Massachusetts Income Tax Deductions Table
		Massachusetts Standard Deduction Unlike many other states, Massachusetts has no standard deduction. Certain itemized deductions (including property tax, qualified charitable contributions, etc) may be allowed depending on the income level and filing type of the taxpayer. Keep in mind that not all deductions allowed on your federal income tax return are necessarily going to be allowed on your Massachusetts income tax return.
$4,400.00	$4,400.00	Massachusetts Personal Exemption Massachusetts' personal income tax exemptions include a personal exemption of $4,400.00 for single individuals and $4,400.00 for couples filing jointly. You can deduct one single exemption from your gross income if you are responsible for supporting yourself financially. You may not, however, claim a personal exemption if someone else has declared you as a dependent on their tax return.
$1,000.00		Massachusetts Dependent Deduction Massachusetts has a dependent exemption of $1,000.00. You may claim one dependent examption for each of the children, relatives, or others who live with and are supported by you as described § 152 of the IRC (Internal Revenue Code). Children claimed as dependants must be age 18 or younger, or a student age 23 or younger § 152(c)(3).
		Massachusetts Itemized Deductions Massachusetts does not allow deductions to be itemized by any taxpayer. While you cannot use any of your Federal itemizations in Massachusetts, there may be state-specific credits or deductions that parallel some of your deferal itemized deductions.

Visit the Massachusetts income tax page for details on Massachusetts' income tax. If you would like to learn about the income tax in other states, visit our listing of income taxes by state.

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