1.406 -Deduction for Dependents Under 12

Item	Description	FY2008	FY2009	FY2010
1.406	Deduction for Dependents Under 12 Individual taxpayers and married taxpayers filing jointly with one or more dependents under age 12, who do not claim the deduction for child care described in item 1.409 below, may claim this deduction. Filers with one dependent under 12 may deduct $3,600, while filers with two or more dependents under 12 may deduct $7,200. Origin: M.G.L. c. 62, S. 3B(a)(8) Estimate: $138.5	138.3	138.3	138.5

Key:

ORIGIN
IRC	Federal Internal Revenue Code (26 U.S.C.)
U.S.C	United States Code
M.G.L.	Massachusetts General Laws
Rev. Rul.; C.B.	Revenue Ruling; Cumulative Bulletin of the U.S. Treasury
ESTIMATES	All estimates are in $ millions.