Massachusetts has updated their IRC conformity date from as amended on January 1, 2005 to as amended on January 1, 2022. Meaning that they now conform to many federal provisions and calculations - including the deductibility of alimony paid and the taxability of alimony received. Alimony paid is only deductible if it is deductible on the Federal return, and alimony received is only taxable if it is taxable on the Federal return.
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