"Note: You cannot claim this deduction if married filing a separate U.S. Form 1040. If you are filing a joint U.S. Form 1040 return but are married filing separately for Massachusetts purposes, either spouse may claim the deduction for expenses he or she incurred, but their combined deduction cannot exceed $4,800 for one qualifying individual or $9,600 for two or more qualifying individuals."
Are you filing married separate?
Read the instructions at the Massachusetts website for line 12 on page 11 to see if any of the situations listed applies to you.
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