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A taxpayer may claim a deduction for the amount contributed in the taxable year to FICA (Social Security payroll tax) or a Railroad Retirement Plan, or to a U.S. or Massachusetts Retirement fund up to $2,000. If married filing joint, each spouse may claim up to $2,000 of his or her own contributions.
A taxpayer may claim a deduction for the amount contributed in the taxable year to FICA (Social Security payroll tax) or a Railroad Retirement Plan, or to a U.S. or Massachusetts Retirement fund up to $2,000. If married filing joint, each spouse may claim up to $2,000 of his or her own contributions.
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