According to the instructions Massachusetts (MA) now conforms to the federal rules for alimony as of January 1, 2022. See the information below for more information.
TIR 23-1 Tax Provisions in the Fiscal Year 2023 Budget Includes MA Personal Income Tax Code Update
The Code as amended on January 1, 2022 and in effect for the taxable year for these purposes, effective for taxable years beginning on or after January 1, 2022. Conformity to the alimony rules for federal return and other situations.
What is allowed on the federal return is what will be allowed on your MA tax return.
[Edited: 03/07/2023 | 12:12p PST]
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