Same-Sex Marriages

For Massachusetts state income tax purposes, beginning on or after May 16, 2004 Massachusetts recognizes the right of same-sex couples to be married. Same-sex spouses will file as married persons, and have the option of filing either Massachusetts joint returns or a married filing separate returns. Massachusetts will recognize valid same-sex marriages for tax periods that end on or after May 16, 2004, but will not recognize same-sex marriages for tax periods ending prior to May 16, 2004.

Special Provisions:

• Child Care Expenses Deduction for Child under Age 13, or Disabled Dependent or Spouse
• Earned Income Credit (EIC)
• Employee Business Expenses Deduction
• Exemptions from Motor Vehicle Sales and Use Tax
• Medical and Dental Expense Exemption
• Student Loan Interest (Federal) Deduction