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Massachusetts gross income doesn’t include Social Security benefits. Under I.R.C. § 86, these benefits may be included in federal gross income depending on income thresholds.
Taxpayers may claim a deduction for the amount contributed in the tax year to:
If married filing joint, each spouse may claim up to $2,000 of his or her own contributions. Payment amounts may not be combined or transferred from one spouse to the other.
FICA Tax is an amount paid by individuals during the period in which they earn wages for purposes of providing them with benefits when they retire. FICA tax is also known as the Social Security tax.
Social Security benefits are made available to:
Specifically, this deduction is allowed for the following:
Medicare tax withheld from wages should be:
Medicare premiums deducted from
aren’t an allowable deduction since the benefits aren’t included in gross income.
Self-employed individuals may deduct the employment tax paid during the taxable year up to a maximum of $2,000.
Please note that, for federal purposes, the self-employment tax paid is calculated on U.S. Form SE.
The federal deduction on U.S. Form 1040 is limited to one-half of self-employment tax paid. However, the Massachusetts deduction is based on the full amount of self-employment tax paid but limited to the maximum of $2,000.
Social Security Benefits aren’t included in Massachusetts gross income