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  2. Individuals
  3. Filing and Payment Information
  4. Guide to Personal Income Tax
  5. Special Provisions for Certain Taxpayers
  6. Students

Students

Filing Requirements/Residency Status:
  • Who Must File
  • No Tax Status and Limited Income Credit
  • Temporary Residence in Massachusetts
  • U.S. Tax Treaties and Visas


Income:

  • Qualified Scholarships and Grants
  • Qualified Tuition Programs (QTPs) - Code Section 529 Plans


Adjustments to Income (Deductions, Exemptions and Credits):

  • College Tuition Deduction
  • Rent Paid Deduction
  • Student Loan Interest (Federal) Deduction
  • Undergraduate Student Loan Interest (Massachusetts) Deduction


Massachusetts References

  • 830 CMR 62.5A.1(2): Nonresident Income Tax
  • TIR 04-17: Massachusetts Tax Issues Associated with Same-Sex Marriages
  • TIR 02-18: Tax Changes Contained in
  • TIR 99-19: Tax Changes in the Fiscal Year 2000 Budget, Other Than capital Gains and
  • TIR 98-5: The Effect of the adoption of the Updated Internal Revenue Code on the Massachusetts Personal Income Tax
  • TIR 97-13: Personal Income Tax College Tuition Deduction
  • TIR 95-7: Change in the Definition of
  • DD 95-9: Tax Treatment of Scholarships and Grants for Residents and Nonresidents of Massachusetts
  • DD 87-4: Nonresidents from Other Countries; Effect of Tax Treaty

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