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), (1A)(C), and (2)(C)

Item Number
FY2020
FY2021
FY2022
FY2023
FY2024
1.403
26.1
26.8
27.6
28.5
29.4
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