Should I deduct $1500 or $3000 for rent in Massachusetts?

[maxpip]

On the Massachusetts state income tax return Form 1, line 14 is the rental deduction. I am filing head of household but my wife who lives and works in another state is filing her own state taxes as married filing separately. In this case should I deduct $3000 or $1500?

[Zbucklyo · Accepted solution]

$3000.  You are limited to $1500 only if MFS.  Good question, though.  The point of the limitation is to prevent double-dipping from spouses who live in the same household.

[dwg1958]

If you are using Turbo Tax, it will figure out that for you automatically