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 §§ 151-152; M.G.L. c. 62 § 3B(b)(3)

Item Number
FY2020
FY2021
FY2022
FY2023
FY2024
1.407
10.0
10.1
10.3
10.4
10.5
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