A taxpayer may claim a dependent exemption of $1,000 for a child who is a full-time student even if he or she is 19 or over.
Origin: IRC § 151(c) in effect January 1, 1988 and M.G.L. c. 62 § 3B(b)(3)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2016
FY2017
FY2018
FY2019
FY2020
Personal Income Tax
Deductions from Adjusted Gross Income
1.407
Personal Exemption for Students Age 19 or Over
A taxpayer may claim a dependent exemption of $1,000 for a child who is a full-time student even if he or she is 19 or over.
<a href="http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000151----000-.html" target="_blank">IRC § 151(c)</a> in effect January 1, 1988 and M.G.L. <a href="http://www.mass.gov/legis/laws/mgl/62-3.htm" target="_blank">c. 62 § 3B(b)(3)</a>
10.0
10.0
10.0
9.9
9.8
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