Massachusetts taxpayers taking the deduction for child/spouse care expenses on the 1984 Massachusetts Resident Income Tax Return Form 1, Item 15, who also file the 1984 U.S. Individual Income Tax Return Form 1040A federally must note the following correction.

The 1984 Massachusetts Resident Income Tax Return Form 1, Item 15 instructions found on page 9, column 2, paragraph 1 of the 1984 Form 1 Instruction booklet which read: "Enter in Item 15 the amount reported on U.S. Form 2441 line 5, or U.S. Form 1040A, Schedule 1, Part IV, line 6."

should read:

"Enter in Item 15 the amount reported on U.S. Form 2441 line 5, or U.S. form 1040A, Schedule 1, Part IV, line 4."


Ira A. Jackson
Commissioner of Revenue

January 11, 1985

TIR 85-3