1     Allowable employee business expenses (from worksheet ). (Nonresidents and part-year residents,  
     this deduction must be related to income reported on form 1-NRPY)1.00
2     Penalty on early savings withdrawal (from U.S. return) (Non-residents and part-year residents, this  
     deduction must be related to income reported on Form 1-NR/PY)2.00
3      Alimony paid (from U.S. return). Part-year residents, enter the amount paid while a Massachusetts  
      resident; nonresidents, multiply alimony paid by line 14g of Form 1-NRPY3 .00
4     Amounts excludible under MGL Ch. 41, sec, 111F or U.S. tax treaty included in Form 1, line 3 or  
      Form 1-NY/PY, line 5. Fill in applicable oval below4  .00
      <>   Income received by a firefighter or police officer incapacitated in the line of duty per MGL Ch. 41, sec. 111F  
      <> Income exempt from U.S. tax treaty   
5      Moving Expenses 5 .00
6      Medical Savings Account deduction 6  .00
7      Self-employed health insurance deduction (see instructions)7  .00
8      Health savings accounts deduction 8  .00
9     <> Certain qualified deductions from U.S. Form 1040 (see instructions)  
      <> Certain business expenses from U.S. Form 1040 (see instructions)9  .00
10      Student loan interest deduction (from U.S. Form 1040 or 1040A; only if not claiming the same  
      expenses in line 12)10   .00
11      College tuition deduction (from worksheet )11 .00
12      Undergraduate student loan interest deduction (only if not claiming the same expenses in line 10;  
       see instructions)12 .00
13      Deductible amount of qualified contributory pension income from another state or political subdivision   
      included in Form 1, line 4 or Form 1-NR/PY, line 6 (see instructions)13  .00
14      Claim of right deduction 14  .00
15      Commuter deduction (from worksheet )15   .00
16      Human organ donation deduction (full-year residents only; see instructions)16 .00
17     Total other deduction. Add lines 1 through 16. Enter here and on Form 1, line 15 or Form 1-NR/PY,  
       line 1917.00