Students

• 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