A taxpayer age 65 or over is entitled to an additional exemption against "earned" income of $700 ($1,400 for a married couple filing jointly if both spouses are age 65 or over).
Origin: M.G.L. c. 62, §§ 3B(b)(1)(C) and (2)(C)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2016
FY2017
FY2018
FY2019
FY2020
Personal Income Tax
Deductions from Adjusted Gross Income
1.403
Additional Exemption for the Elderly
A taxpayer age 65 or over is entitled to an additional exemption against "earned" income of $700 ($1,400 for a married couple filing jointly if both spouses are age 65 or over).
M.G.L. <a href="http://www.mass.gov/legis/laws/mgl/62-3.htm" target="_blank">c. 62, §§ 3B(b)(1)(C) and (2)(C)</a>
23.5
22.8
23.4
23.9
24.4
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