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You can deduct certain commuting costs against your Form 1 or 1-NR/PY income for:
For Single, married filing separate, or head of household filers, the deduction applies only to the portion of costs that exceeds $150.
For Married couples filing joint, the deduction applies only to the portion of costs that exceeds $150, per person. You can't transfer your excess deduction to your spouse.
You can't deduct more than $750 per person.
Any amount paid must be reduced by any amount reimbursed, or otherwise deductible. The commuter deduction is allowed only if the amount isn't otherwise deducted. Where transportation costs are deductible both under Massachusetts General Laws Chapter 62, Section 3(B)(a)(15) and any other provision of law, the same expenses cannot be deducted twice.
The Massachusetts exclusion amount is:
If an employer pays for your MBTA pass, the amount by which the value of the pass exceeds $130 a month is:
To calculate the deduction in these circumstances:
Employee Payment by Payroll Reduction:
A federal and Massachusetts exclusion is allowed for:
These exclusions are subject to monthly maximums.
Combined transit pass and commuter highway vehicle transportation benefits were formerly referred to as:
Based on IRS' Revenue Procedure/inflation adjustment formula, the Massachusetts exclusion amounts for tax years 2014 and 2015 are:
The federal monthly exclusion amount for tax year 2014 (tax year 2015 is not yet determined) for combined transit pass and commuter highway vehicle transportation benefits was increased to $250 by the Tax Increase Prevention Act of 2014 (P.L. 113-295.) Massachusetts does not adopt this exclusion amount increase to the transit pass and commuter highway vehicle transportation benefits, given that it was enacted subsequent to January 1, 2005.
Massachusetts adopts this federal exclusion under the Internal Revenue Code, as amended and in effect on January 1, 2005. Any federal tax law changes to these exclusions will not be automatically adopted. Massachusetts will continue to follow the Code of January 1, 2005. Massachusetts does, however, adopt the IRS's Revenue Procedure/inflation adjustment formula used in determining annual exclusion amounts.
Passes that are eligible for the deduction include:
Tolls and passes that aren't covered:
Qualification for the deduction is determined by completing the following worksheets:
To complete an abatement or amended tax return, you must submit the following form:
The deduction is allowed if:
The total amount can't exceed $750 for per person.
If you and your spouse are filing a joint return, the total amount deducted can't exceed $750 per person, making the maximum deduction for a joint return is $1,500.
Example: Husband and wife filing jointly - husband pays for both his and dependent's MBTA passes totaling $1,200; wife pays for her passes totaling $550. Amount of deduction allowed would be $1,150 ($750 for husband and $400 for wife)
To substantiate allowable-commuting costs, please keep records of: