@PC03054
Actually, it's based on household income, but there's no indication yet on how that will be calculated. You'll need to check the link below for updates.
According to If I have not filed my 2020 income tax return, how can I claim the new unemployment deduction? on the Massachusetts Department of Revenue's Tax Filing Season Frequently Asked Questions page:
If you have not filed a 2020 tax return yet, you should report all of your unemployment income on your Massachusetts return as usual using line 8a on Form 1 (for resident taxpayers) or line 10a on Form NR/PY (for nonresidents or part-year residents). If you are eligible for a deduction, you should report the deduction amount on Schedule Y, line 9. Note that you may be eligible for a deduction on your federal return but not eligible for a deduction on your Massachusetts return. More information about how to calculate household income and the deduction amount will be added to this page soon. Please check back.
