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."
"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
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