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Massachusetts allows a deduction for tuition payments paid by taxpayers for
to qualifying two or four-year colleges leading to:
The deduction is equal to the amount of which the tuition payments,
exceed 25% of the taxpayer's Massachusetts adjusted gross income.
Tuition payments for students pursuing graduate degrees at such colleges or universities aren’t eligible for the college tuition deduction.
Qualified college tuition expenses include only those expenses designated as tuition or mandatory fees required for the:
No deduction is allowed for any amount paid for
unrelated to an individual's academic course of instruction.
No deduction is allowed for any portion of expenses that are:
Massachusetts allows 2 student loan interest deductions for interest paid on a "qualified education loan":
The same taxpayer may claim both deductions on the same return, provided the deductions are not taken for the same interest payments.
A deduction is allowed for interest paid by the taxpayer, up to an annual maximum of $2,500,
Any federal tax law changes to this deduction will not be automatically adopted. Massachusetts will continue to follow the Code of January 1, 2005.
The maximum deduction of $2,500 is phased out based on:
The deduction is disallowed if MAGI exceeds certain thresholds.
Qualified education loan means any indebtedness incurred by the taxpayer solely to pay qualified higher education expenses which are incurred on behalf of the
as of the time the indebtedness was incurred.
Dependents, therefore, wouldn’t be eligible for the deduction for the tax year if:
No Tax Status and Limited Income Credit CalculationThis deduction impacts the calculation of
as it is treated as an adjustment to arrive at Massachusetts adjusted gross income on the:
A taxpayer may claim a Massachusetts deduction for interest payments on certain education debt.
"Education debt" must be a loan that meets all of the criteria below:
The deduction isn’t allowed if the taxpayer claims the deduction allowed under I.R.C. § 221 for the same interest payments.
This deduction doesn’t impact the calculation of
as it is treated as a deduction t to arrive at Massachusetts taxable income.
Single taxpayer with federal modified AGI of $48,000
Undergraduate interest of $2,900
Since this single taxpayer's federal modified AGI is $50,000 or less, he or she can deduct interest as follows:
Married filing joint taxpayer with federal "modified AGI" of $103,000.
Graduate interest $1,700
Undergraduate interest $1,500
Total student loan interest $3,200
Since taxpayers' federal modified AGI is $105,000 or less, they can deduct interest as follows:
Married filing joint taxpayer with federal "modified AGI" of $85,000.
Graduate interest $3,000
Undergraduate interest $1,100
Total student loan interest $4,100
Since taxpayers' federal modified AGI is $85,000 or less, they can deduct interest as follows:
Married filing joint taxpayers with modified AGI of $115,000
Graduate interest $2,300
Undergraduate interest $1,000
Total student loan interest $3,300
Since taxpayers' modified AGI falls within the phase out thresholds of $110,000 and $140,000 for married filing joint, they must reduce the federal deduction allowed on Schedule Y as follows:
($120,000 - $115,000) = 17% phase out percentage
$2,300 x 17% (.17) = $391 phase out amount
Federal Deduction:($120,000 - $115,000) = 17% phase out percentage
$3,300 x 17% (.17) = $561 phase out amount
Married filing joint taxpayers with modified AGI of $148,000
Graduate interest $1,900
Undergraduate interest $800
Total student loan interest $2,700
To file an abatement or amended return regarding college tuition deduction, you must provide the following:
Federal Student Loan Deduction to show that the deduction was taken federally
Massachusetts Undergraduate Student Loan Deduction to show that the
deduction was taken federally