Adoption Exemption
Prior to 2001:
An exemption was allowed for fees paid to a licensed adoption agency for the adoption of a minor child that exceeded 3% of the taxpayer's Massachusetts Form 1, line 10 or 1-NR/PY, Line 12 income.
Personal Exemptions
Tax Year 2008 and 2009
| Filing Status | 2008 and 2009 Exemption Amount |
| Single; Married filing Separate | $4,400 |
| Head of Household | $6,800 |
| Married Filing Joint | $8,800 |
Tax Year 2007: (2004 Law Change)
| Filing Status | 2007 Exemption Amount |
| Single; Married filing Separate | $4,125 |
| Married Filing Joint | $8,250 |
Health Insurance Requirement:
Beginning July 1, 2007, a new Massachusetts law stated that residents age 18 and over had to have health insurance. With few exceptions, adults had to show that they had health insurance by December 31, 2007, by filing
Schedule HC, Health Care Information 
(PDF), with their Form 1 or Form 1-NR/PY.
Individuals with private health insurance received a
Form 1099-HC
(PDF), Massachusetts Health Care Coverage, from their health insurance provider. Certain information from this form was needed to complete Schedule HC.
Those who could not show that they had health insurance lost the tax benefit of their personal exemption on their 2007 Massachusetts income tax return. This tax benefit was $219 for an individual taxpayer.
Tax Year 2006: (2004 Law Change)
| Filing Status | 2006 Exemption Amount |
| Single; Married filing Separate | $3,850 |
| Married Filing Joint | $7,700 |
Tax Year 2005: (2004 Law Change) | Filing Status | 2005 Exemption Amount |
| Single; Married filing Separate | $3,575 |
| Married Filing Joint | $7,150 |
Tax Years 2002 - 2004: (2002 Law Change)
| Filing Status | 2002 - 2004 Exemption Amount |
| Single; Married filing Separate | $3,300 |
| Married Filing Joint | $6,600 |
Massachusetts References
