A deduction is allowed for tuition payments paid, on behalf of a filer or their dependent, to a two-or four-year college leading to a degree or certificate. The deduction is equal to the amount by which the net tuition payments exceed 25% of the filer's Massachusetts AGI. See TIR 97-13 for more information. Non-residents and part year residents are ineligible for the deduction, effective for tax years beginning on or after January 1, 2017.

Origin: IRC § 222; M.G.L. c. 62, § 3B(a)(11),(12)

Item Number
FY2020
FY2021
FY2022
FY2023
FY2024
1.414
37.8
37.1
38.1
39.3
40.5
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