There are several adjustments to gross income (deductions) included in line 36 of the U.S. 1040: the sum total of lines 23 through 35, plus the total of all miscellaneous (certain qualified) deductions. There is no specific line item for these deductions. They are lumped into line 36 on the federal return, and they are all included on line 9 of Schedule Y on the Massachusetts return. The miscellaneous deductions are identified on the dotted line next to U.S. 1040 line 36 with the separate amounts and titles.

For each deduction, the amount from U.S. Form 1040 should be claimed on Massachusetts Form 1 or 1-NR/PY, Schedule Y as follows:
FEDERAL ADJUSTMENTS TO GROSS INCOMEU.S. FORM 1040MASS SCHEDULE Y, OTHER DEDCUTIONS,
Lines 1 - 10
FILL IN OVAL/MASS.
DOTTED LINE CODES
Educator Expenses

Line 23

Not allowed

 
Certain Business Expenses of Qualified Performing Artist

Line 24

Line 9

fill in oval

Certain Business Expenses of State and Local Government Officials

Line 24

Line 9

fill in oval

Certain Business Expenses of National Guard and Reserve Members

Line 24

Line 9

fill in oval

Health Savings Account (HSA) Deduction  

Line 25

Line 8

 
Moving Expenses

Line 26

Line 5

 
Deductible Part of Self-Employment Tax

Line 27

Not allowed

 
Self-Employed SEP, SIMPLE and Qualified Plans

Line 28

Not allowed

 
Self-Employed Health Insurance Deduction

Line 29

Line 7

 
Penalty on Early Withdrawal of Savings

Line 30/Line 16

Line 2

 
Alimony Paid

Line 31a

Line 3

 
IRA Deduction

Line 32/Line 17

Not allowed

 
Student Loan Interest Deduction, Federal

Line 33/Line 18

Line10

 
Tuition and Fees

Line 34

Not Allowed

 
Domestic Production Activities Deduction

Line 35

Not Allowed

 
FEDERAL ADJUSTMENTS TO GROSS INCOMEU.S. FORM 1040MASS SCHEDULE Y, CERTAIN QUALIFIED DEDUCTIONS AND BUSINESS EXPENSES,
Lines 1 - 10
FILL IN OVAL/MASS. DOTTED LINE CODES
Attorney Fees and Court Costs Involving Certain Unlawful Discrimination Claims Line 36Line 9Fill in oval and write “”UDC”
Contribution to I.R.C. § 501(c)(18) Pension Plans Line 36Not AllowedN/A
Deductible Expenses Related to Income from the Rental of Personal Property Engaged in for Profit Line 36Line 9Fill in oval and write "PPR"
Jury Duty Pay Remittance Line 36Line 9Fill in oval and write "Jury Pay"
Medical Savings Account (Archer MSA) Deduction Line 36Line 6 
Reforestation Amortization and Expenses Line 36Line 9Fill in oval and write "RFST"
Repayment of Supplemental Unemployment Benefits Line 36Line 9Fill in oval and write
FEDERAL ITEMIZED DEDUCTIONSU.S. FORM 1040MASS SCHEDULE YFILL IN OVAL/MASS. DOTTED LINE CODES
Employee Business ExpensesSchedule ALine 1"