|Exemption||Calculation of 2014 Exemption||Where Deducted|
| Adoption Exemption
An exemption is allowed for fees paid to a licensed adoption agency for the adoption of a minor child. The exemption is for the full amount of the fees paid during the taxable year; including fees paid by the taxpayer in the taxable year to an adoption agency on account of the adoption process of a minor child regardless of whether an adoption actually takes place during the taxable year.
Adoption Assistance Programs
|Mass Form 1, Line 2f, or Form 1-NR/PY, Line 4f.|
| Age 65 or Over Exemption
A $700 exemption is allowed for each taxpayer who has attained the age of 65 before the close of the tax year.If filing a joint return, each spouse may be entitled to a $700 exemption if each is age 65 or over on December 31st of the tax year.
| Blindness Exemption
A $2,200 exemption is allowed for each taxpayer or spouse who is legally blind at the close of the taxable year.For Massachusetts purposes, a taxpayer qualifies for the blindness exemption if his or her visual acuity with correction is 20/200 or less in the better eye, or if his or her peripheral field of vision has been contracted to a 10-degree radius or less, regardless of visual acuity.
|Mass Form 1, Line 2d, or Form 1-NR/PY, Line 4d |
| Dependent Exemption
A $1,000 exemption is allowed for each dependent claimed that qualifies for a U.S. dependent exemption under the Internal Revenue Code. This exemption does not include taxpayer or spouse.
Dependent means either:
|Enter number of dependents from U.S. Form 1040 or 1040A, Line 6c in the box on Mass Form 1, Line 2b or Form 1-NR/PY, Line 4b.|
The excess of allowable exemptions over Form 1, Line 10 or Form 1-NR/PY, Line 12 income may be deducted against Schedule B and D income.
The order in which the exemptions may be claimed is as follows:
Complete the Schedule B, Line 36 and Schedule D, Line 20 Worksheet - Excess Exemptions from Interest and Dividend Income, 12 percent Income and Long-Term Capital Gain Income, and if qualified: enter the amount from Line 5 of the worksheet on Schedule B, Line 36, and enter the amount from Line 8 of the worksheet on Schedule D, Line 19.
| Medical/Dental Exemption
An exemption is allowed for medical, dental and other expenses paid during the taxable year that are allowed federally under I.R.C. § 213. Individuals must itemize deductions on their Form 1040 - U.S. Individual Income Tax Returns.
U.S. Schedule A, line 4. If a taxpayer itemizes on U.S. Schedule A and has medical/dental expenses in excess of 7 1/2% of federal AGI, he or she may claim a medical and dental exemption in Massachusetts equal to the amount reported on U.S. Schedule A, line 4.
|Amount from U.S. Schedule A, Line 4 on Mass Form 1, Line 2e, or Form 1-NR/PY, Line 4e. |
| Nonresident and Part-Year Resident Exemptions
| Personal Exemption
||Taxpayers who file a Massachusetts tax return are entitled to a personal exemption whether or not they may claim a personal exemption on their federal return. The amount of personal exemption allowed depends on filing status claimed.|
The personal exemption amounts, effective for the 2014 taxable year, are as follows:
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