Origin: 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)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2021
FY2022
FY2023
FY2024
FY2025
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.
IRC <a href="https://www.law.cornell.edu/uscode/text/26/151" target="_blank">§§ 151</a>-<a href="https://www.law.cornell.edu/uscode/text/26/152" target="_blank">152</a>; M.G.L. <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section3" target="_blank">c. 62 § 3B(b)(3)</a>
10.4
10.7
10.9
11.0
11.2
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