Massachusetts Child and Family Tax Credit

Find out if you qualify to claim the child and family credit on your Massachusetts personal income tax return.

Updated: December 29, 2023

Table of Contents

Overview

You may be able to claim the child and family credit on your Massachusetts personal income tax return if you're taking care of a:

  • Child
  • Dependent or spouse with a disability, or
  • Dependent age 65 or over.

You may claim this credit if you are a:

  • Single taxpayer
  • Taxpayer filing as head of household
  • Married taxpayer filing jointly.

Married taxpayers filing separate returns do not qualify for this credit.

When filing your Form 1 or Form 1-NR/PY return, you may be eligible to claim the child and family credit if your household has any of the following individuals at the end of the tax year

  • A dependent child under age 13;
  • A disabled dependent or spouse; and/or
  • A dependent age 65 or over. The dependent cannot be you or your spouse at the end of the tax year.

A dependent or spouse with a disability is an individual who is physically or mentally incapable of caring for himself or herself and who principally lives with the taxpayer for more than one-half of the taxable year.

There is no limit to the number of individuals for which a taxpayer can claim a credit. This means that for the 2023 tax year, the credit is $310 for each individual for which a taxpayer can claim a credit. For the 2024 tax year and thereafter, the credit is $440 for each eligible individual for which a taxpayer can claim a credit.

To Claim the Credit on Your 2023 Tax Return

​​​​​​Residents

  1. Enter the number of dependent children under age 13, dependents age 65 or over (as of December 31, 2023), and disabled dependents or spouse on Form 1, Line 46a.
  2. Multiply Line 46a by $310.
  3. Enter the total on Form 1, Line 46.

Part-year Residents 

  1. Enter the number of dependent children under age 13, dependents age 65 or over (as of December 31, 2023), and disabled dependents or spouse on Form 1-NR/PY, Line 50a.
  2. Multiply Line 50a by $310.
  3. Enter the result on Form 1-NR/PY, Line 50b.
  4. Multiply Line 50b by Line 3.
  5. Enter the result on Form 1-NR/PY, Line 50.

Nonresidents 

You cannot claim this credit if you are a nonresident taxpayer for the entire taxable year.

Additional Resources

Contact   for Massachusetts Child and Family Tax Credit

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