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Deductions & credits
You are correct when you say the payments must be at least 25% of your Massachusetts Modified Adjusted Gross Income.
The Massachusetts MAGI is not the same as the Federal MAGI.
Did your MA income change or do you have adjustment on Schedule Y 1-10 that you did not have (or increased from) prior years since that would affect the Massachusetts MAGI.
HERE is a link to computing Massachusetts MAGI.
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‎February 26, 2024
8:02 AM