|Exemption||Calculation of 2013 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.
No exemption is allowed for any portion of expenses that are paid or reimbursed by an employer and excluded from gross income under IRC Section 137. See 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:
|Number from U.S. Form 1040, Line 6c or U.S. Form 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 2013 taxable year, are as follows: