item |
description |
amount |
Exclusions from Gross Income |
3,421.6 |
1.001 |
Exemption of Premiums on Accident and Accidental Death Insurance
1
|
22.6 |
1.002 |
Exemption of Premiums on Group-Term Life Insurance
1
|
10.7 |
1.003 |
Exemption of Interest on Life Insurance Policy and Annuity Cash Value
|
207.8 |
1.004 |
Exemption of Employer Contributions for Medical Insurance Premiums and Medical Care
1
|
802.8 |
1.005 |
Exemption of Annuity or Pension Payments to Fire and Police Personnel
|
N.A. |
1.006 |
Exemption of Distributions from Certain Contributory Pension and Annuity Plans
2
|
277.8 |
1.007 |
Exemption of Railroad Retirement Benefits
|
4.4 |
1.008 |
Exemption of Public Assistance Benefits
|
204.8 |
1.009 |
Exemption of Social Security Benefits
|
831.6 |
1.010 |
Exemption of Workers' Compensation Benefits
|
6.1 |
1.011 |
Exemption for Dependent Care Expenses
1
|
8.3 |
1.012 |
Exemption of Certain Foster Care Payments
|
3.1 |
1.013 |
Exemption of Payments Made to Coal Miners
|
Negligible |
1.014 |
Exemption of Rental Value of Parsonages
1
|
2.8 |
1.015 |
Exemption of Scholarships and Fellowships
|
20.6 |
1.016 |
Exemption of Certain Prizes and Awards
|
N.A. |
1.017 |
Exemption of Cost-Sharing Payments
|
Negligible |
1.018 |
Exemption of Meals and Lodging Provided at Work
1
|
6.9 |
1.019 |
Treatment of Business-Related Entertainment Expenses
1
|
N.A. |
1.020 |
Exemption of Income from the Sale, Lease, or Transfer of Certain Patents
|
N.A. |
1.021 |
Exemption of Capital Gains on Home Sales
|
220.4 |
1.022 |
Nontaxation of Capital Gains at Death
|
559.1 |
1.023 |
Exemption of Interest from Massachusetts Obligations
|
89.7 |
1.024 |
Exemption of Benefits and Allowances to Armed Forces Personnel
1
|
28.9 |
1.025 |
Exemption of Veterans' Pensions, Disability Compensation and G.I. Benefits
|
30.1 |
1.026 |
Exemption of Military Disability Pensions
|
0.6 |
1.027 |
Exemption of Compensation to Massachusetts-Based Nonresident Military Personnel
|
9.0 |
1.028 |
Exemption for Taxpayers Killed in Military Action or by Terrorist Activity
|
N.A. |
1.029 |
Exemption for Retirement Pay of the Uniformed Services
|
25.2 |
1.030 |
Parking, T-Pass and Vanpool Fringe Benefits
|
39.5 |
1.031 |
Health Savings Accounts
|
Included in 1.422 |
1.032 |
Employer-Provided Adoption Assistance
|
$0.0 |
1.033 |
Employer-Provided Educational Assistance
|
8.6 |
1.034 |
Qualified Retirement Planning Services
|
N.A. |
1.035 |
Department of Defense Homeowners Assistance Plan
|
N.A. |
1.036 |
Survivor Annuities of Fallen Public Safety Officers
|
N.A. |
1.037 |
Survivor Annuities of Fallen Astronauts
|
N.A. |
1.038 |
Discharge of Indebtedness for Victims of Terrorism
|
N.A. |
1.039 |
Discharge of Indebtedness for Health Care Professionals
|
Negligible |
1.040 |
Archer Medical Savings Accounts
|
Included in 1.420 |
item |
description |
amount |
Accelerated Deductions from Gross Income |
91.6 |
1.301 |
Accelerated Depreciation on Rental Housing
|
21.2 |
1.302 |
Accelerated Depreciation for Rehabilitation of Low-Income Housing
|
N.A. |
1.303 |
Accelerated Depreciation on Buildings (other than Rental Housing)
|
5.7 |
1.304 |
Accelerated Cost Recovery System (ACRS) for Equipment
|
45.9 |
1.305 |
Deduction for Excess First-Year Depreciation
|
12.2 |
1.306 |
Five-Year Amortization of Business Start-Up Costs
|
5.0 |
1.307 |
Five-Year Amortization of Certain Operating Rights
|
N.A. |
1.308 |
Expensing Exploration and Development Costs
|
Negligible |
1.309 |
Expensing Research and Development Expenditures in One Year
|
1.2 |
1.310 |
Five-Year Amortization of Pollution Control Facilities
|
N.A. |
1.311 |
Seven-Year Amortization for Reforestation
|
N.A. |
1.312 |
Expensing Certain Capital Outlays of Farmers
|
0.3 |
item |
description |
amount |
Deductions from Adjusted Gross Income |
813.0 |
1.401 |
Deduction for Employee Social Security and Railroad Retirement Payments
|
303.7 |
1.402 |
Deduction for Employee Contributions to Public Pension Plans
2
|
N.A. |
1.403 |
Additional Exemption for the Elderly
|
26.0 |
1.404 |
Additional Exemption for the Blind
|
1.3 |
1.405 |
Dependents Exemption Where the Child Earns Income
3
|
N.A. |
1.406 |
Deduction for Dependents Under 12
|
139.0 |
1.407 |
Personal Exemption for Students Age 19 or Over
|
9.8 |
1.408 |
Deduction for Adoption Fees
|
0.5 |
1.409 |
Deduction for Business-Related Child Care Expenses
|
15.7 |
1.410 |
Exemption of Medical Expenses
|
68.1 |
1.411 |
Rent Deduction
|
120.7 |
1.412 |
Nontaxation of Charitable Purpose Income of Trustees, Executors or Administrators
|
N.A. |
1.413 |
Exemption of Interest on Savings in Massachusetts Banks
|
5.2 |
1.414 |
Tuition Deduction (Over 25% of Income)
|
35.2 |
1.415 |
Charitable Contributions Tax Deduction
|
N.A. |
1.416 |
Educators' Deduction
|
Expired |
1.417 |
Home Heating Fuel Deduction
|
Expired |
1.418 |
Deduction for Costs Involved in Unlawful Discrimination Suits
|
N.A. |
1.419 |
Business Expenses of National Guard and Reserve Members
|
Negligible |
1.420 |
Archer Medical Savings Accounts
|
Negligible |
1.421 |
Deduction for Clean-Fuel Vehicles and Certain Refueling Property
|
Negligible |
1.422 |
Health Savings Accounts
|
9.4 |
1.423 |
Commuter Deduction
|
6.6 |
1.424 |
Self-Employed Health Insurance Deduction
|
45.3 |
1.425 |
Student Interest Loan Deduction (allowed Federally or by Massachusetts)
|
26.3 |
item |
description |
amount |
Credits Against Tax |
223.1 |
1.601 |
Renewable Energy Source Credit
|
1.4 |
1.602 |
Credit for Removal of Lead Paint
|
3.2 |
1.603 |
EDIP/Economic Opportunity Area Credit & Enhanced Economic Opportunity Area Credit
|
3.3 |
1.604 |
Credit for Employing Former Full-Employment Program Participants
|
0.2 |
1.605 |
Earned Income Credit
|
117.7 |
1.606 |
Septic System Repair Credit
|
14.9 |
1.607 |
Low Income Housing Tax Credit
|
1.0 |
1.608 |
Brownfields Credit
|
0.9 |
1.609 |
Refundable State Tax Credit Against Property Taxes for Seniors ("Circuit Breaker")
|
73.8 |
1.610 |
Historic Buildings Rehabilitation Credit
|
2.5 |
1.611 |
Film (or Motion Picture) Credit
|
2.1 |
1.612 |
Home Energy-Efficiency Tax Credit
|
Expired |
1.613 |
Medical Device User Fee Credit
|
0.4 |
1.614 |
Dairy Farmer Tax Credit
|
1.8 |