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I have a $4000 retirement payment deduction on my Massachusetts tax form based on transfer from Federal. what does that represent? How is eligibility determined?

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I have a $4000 retirement payment deduction on my Massachusetts tax form based on transfer from Federal. what does that represent? How is eligibility determined?

https://www.mass.gov/service-details/learn-about-the-social-security-fica-and-medicare-deduction

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