Can I receive the Massachusetts Personal Income Tax College Tuition Deduction?

[Rm124]

My parents claim me as a dependent however they don’t qualify for the Massachusetts Personal Tax College Tuition Deduction because my tuition minus scholarships doesn’t exceed 25% of their gross income. Would I be able to apply for it on my 2022 Massachusetts tax return? When TurboTax transfers my information from my Federal Tax Return to my Massachusetts tax return it does give me the deduction. I want to make sure this is correct. 

[DMarkM1 · Accepted solution]

Yes, you can claim the deduction so long as your parents do not receive a deduction for the same tuition expenses.  Click here for more information, specifically paragraph 8.

[SandyOH]

Hi,

Section 8 states that "only the person actually making the payments is entitled to the deduction." However, it goes on to state, "In no case may a deduction for the same tuition payment be taken by both the taxpayer and his or her dependent on both their individual income tax returns."

Does the second portion mean a student CAN take the deduction even if their parents paid their tuition, as long as the parents are not taking the deduction?

[AmyC]

Yes, either the parent or the student can claim.

Paragraph 5 For qualified tuition payments to be deductible, payments must be for college tuition of the taxpayer or a dependent of the taxpayer.

Paragraph 11 shows an example of the student claiming the deduction.

[Hal_Al]

See: https://www.mass.gov/technical-information-release/tir-97-13-personal-income-tax-college-tuition-ded...

8. Where a taxpayer makes qualified tuition payments to a college for the taxpayer's dependent, and both the taxpayer and his or her dependent file Massachusetts income tax returns, only the individual actually making the payments to the college is entitled to claim the deduction. In no case may a deduction for the same tuition expenses be taken by both the taxpayer and his or her dependent on both their individual income tax returns. However, the taxpayer and his or her dependent can each claim a deduction with respect to the portion of qualified tuition payments actually made by each person to the extent that the payments of each exceed 25% of his MAGI.