Origin: Individual taxpayers and married taxpayers filing jointly with one or more dependents under age 12, who do not claim the deduction for child care described in item 1.409 below, may claim this deduction. Filers with one dependent under 12 may deduct $3,600, while filers with two or more dependents under 12 may deduct $7,200.

Origin: M.G.L. c. 62, § 3B(a)(8)

Item Number
FY2021
FY2022
FY2023
FY2024
FY2025
1.406
128.0
Expired
Expired
Expired
Expired
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