To qualify for the credit, for the tax year 2022, your total Massachusetts income (not MA AGI) can't exceed:
- $64,000 for a single individual who is not the head of a household.
- $80,000 for a head of household.
- $96,000 for married couples filing a joint return.
Check your MA tax return - or State Tax Summary to verify you do not have some income entered twice.
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Calculating Massachusetts AGI - The Tax Summary will show the MA AGI
Federal gross income (Form 1, Line 10 or Form 1-NR/PY, Line 12 for part-year residents and nonresidents)
+ Schedule B, Line 35 (interest, dividends, and short-term capital gains)
+ Schedule D, Line 19 (long-term capital gains)
- Schedule Y, Lines 1 - 10
- Schedule B adjustments
- Schedule D adjustments
= Massachusetts AGI
+ All other income excluded from Massachusetts gross income
- Minus the personal income, dependent, over age 65, and blindness exemptions
= Total income for purposes of the credit
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