Commuter Expenses:

  • Husband pays $1,200 for monthly MBTA transit passes, but is reimbursed by his employer for $600;
  • Wife pays $550 in tolls through her FastLane account. 

2014 Schedule Y, Line 15 Worksheet - Commuter Deduction for Husband

A deduction is allowed for certain amounts paid by an individual for tolls paid for through an E-ZPass account or for weekly or monthly transit commuter passes for MBTA transit, bus, commuter rail or commuter boat, not including amounts reimbursed or otherwise deductible.

In the case of a single person or a married person filing a separate return or a head of household, this deduction applies only to the portion of such expended amount that exceeds $150, and the total amount deducted cannot exceed $750. In the case of a married couple filing a joint return, this deduction applies only to the portion of such amount expended by each individual that exceeds $150, and the total amount deducted cannot exceed $750 for each individual. Also, one spouse cannot transfer his or her excess deduction to the other spouse; separate worksheets must be completed to calculate the deduction. See TIR 06-14 for additional information.

The deduction is allowed where an individual purchases an MBTA pass for a dependent who is claimed on that individual's tax return, provided the dependent does not also claim the deduction. However, the total amount deducted cannot exceed $750 for each individual taxpayer who is filing a return. In the case of married taxpayers filing a joint return, the total amount deducted cannot exceed $750 per taxpayer; thus, the maximum deduction for a joint return is $1,500.

1. Enter amount paid in 2014 for tolls through an E-ZPass account$0
2. Enter amount paid in 2014 for weekly or monthly transit commuter passes for MBTA transit or commuter rail (Do not include amounts reimbursed or otherwise deductible)$600
3. Add lines 1 and 2. If $150 or less, you do not qualify for this deduction. Omit remainder of this worksheet. Otherwise, complete lines 4 through 6$600
4. Enter $150$150
5. Subtract line 4 from line 3$450
6. Enter the lesser of line 5 or $750 here and on Schedule Y, Line 15$450

2014 Schedule Y, Line 15 Worksheet - Commuter Deduction for Wife

A deduction is allowed for certain amounts paid by an individual for tolls paid for through an E-ZPass account or for weekly or monthly transit commuter passes for MBTA transit, bus, commuter rail or commuter boat, not including amounts reimbursed or otherwise deductible.

In the case of a single person or a married person filing a separate return or a head of household, this deduction applies only to the portion of such expended amount that exceeds $150, and the total amount deducted cannot exceed $750. In the case of a married couple filing a joint return, this deduction applies only to the portion of such amount expended by each individual that exceeds $150, and the total amount deducted cannot exceed $750 for each individual. Also, one spouse cannot transfer his or her excess deduction to the other spouse; separate worksheets must be completed to calculate the deduction. See TIR 06-14 for additional information.

The deduction is allowed where an individual purchases an MBTA pass for a dependent who is claimed on that individual's tax return, provided the dependent does not also claim the deduction. However, the total amount deducted cannot exceed $750 for each individual taxpayer who is filing a return. In the case of married taxpayers filing a joint return, the total amount deducted cannot exceed $750 per taxpayer; thus, the maximum deduction for a joint return is $1,500.

1. Enter amount paid in 2014 for tolls through an E-ZPass account  $550
2. Enter amount paid in 2014 for weekly or monthly transit commuter passes for MBTA transit or commuter rail (Do not include amounts reimbursed or otherwise deductible)$0
3. Add lines 1 and 2. If $150 or less, you do not qualify for this deduction. Omit remainder of this worksheet. Otherwise, complete lines 4 through 6$550
4. Enter $150$150
5. Subtract line 4 from line 3$400

6. Enter the lesser of line 5 or $750 here and on Schedule Y, Line 15

Total Schedule Y, Line 15 = $850 ($450 + $400)

$400

For more information regarding the Commuter Deduction

Return to Personal Income Tax Issues

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