Massachusetts allows a deduction for tuition payments paid by taxpayers for themselves, and their dependents who attend a qualifying two or four-year college leading to an undergraduate or associates degree, diploma, or certificate. To qualify as a dependent for purposes of this deduction, the individual must be a “dependent” as defined by Internal Revenue Code (“Code”) § 151(c) as in effect on January 1, 2022.
The deduction is equal to the amount by which the tuition payments, less any scholarships, grants, or financial aid received, exceed 25% of the taxpayer's Massachusetts adjusted gross income
