As set forth in Bill 193.H4104 (https://malegislature.gov/Bills/193/H4104), Massachusetts provides a deduction for bike purchases. This is mentioned in the TurboTax explainer:
"All MBTA fares, not just weekly or monthly transit commuter passes, and includes RTA fares, bikeshare memberships, bike purchases (including e-bikes), bike improvements/repair/storage, and fares on non-MBTA commuter boats that are owned, operated or contracted by a municipality or a public or quasi-public entity, agency or authority, not including amounts reimbursed or otherwise deductible."
However, there is no line for such commuter expenses, only for EZPass Accounts and MBTA Passes.
This deduction is added to the deduction for weekly or monthly passes. See the example of deductions below:
You can deduct certain commuting costs against your Form 1 or 1-NR/PY income for:
Learn more with the Massachusetts Commuter Deduction tutorial.
For additional information go to this Mass.gov link.
I, like the original poster, am trying to deduct a bike purchase, and not one that is "the cost of weekly or monthly passes for... Bike purchases". My bike purchase was not related to the MBTA. The link to the deduction tutorial is outdated and doesn't take into account the updates to MA taxes in 2023. Can you provide clarification of how to enter this?
Follow these steps:
The law passed late, Oct 2023, and was retroactive. The state was rushing to incorporate it into the return and admitted early on that they weren't sure how to handle. You can see bike purchases in the list for monthly passes, So, while it feels odd, it is correct. I imagine the state will improve the form for next year. See page 3 for changes in Instructions that shows sch Y, line 15 is correct for the bike purchase.
Here are screen shots of the entry and the worksheet along with the final form, Sch Y.