Claim For Dependent Child In Massachusetts
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You must be 70 or older. For Clauses 41C and 41C½, the eligible age may be reduced to 65 or older, by vote of the legislative body of your city or town. You must own and occupy the property as your domicile.
Beginning in 2026, the refundability threshold is scheduled to increase to $3,000 and the maximum ACTC per child (the amount that exceeds income tax liability) is scheduled to decrease to $1,000 per child. The American Rescue Plan Act (ARPA; P.L. 117-2) expanded the child tax credit for tax year 2021 only.
Residency Status You're a nonresident if you are neither a full-year nor a part-year resident. Your Massachusetts tax treatment is based on your residency status and not the type of visa you hold. Nonresidents use Form 1-NR/PY - Massachusetts Nonresident or Part-Year Resident Income Tax Return.
The American Rescue Plan Act made several temporary expansions to the federal Child Tax Credit (CTC) for 2021. One was that it increased the CTC from $2,000 per qualifying child to $3,600 for qualifying children under age 6 and $3,000 for other qualifying children under age 18.
Everyone whose Massachusetts gross income is $8,000 or more must file a Massachusetts personal income tax return on or by April 15th following the end of every tax year.
Pension and Retirement Income Income from most private pensions or annuity plans is taxable in Massachusetts but many government pensions are exempt. Withdrawals from a traditional IRA are taxable but the Massachusetts taxable amount may be different from the federal taxable amount.
This means that for the 2023 tax year, the credit is $310 for each individual for which a taxpayer can claim a credit. For the 2024 tax year and thereafter, the credit is $440 for each eligible individual for which a taxpayer can claim a credit.
Child Support Payments do not qualify as an alimony deduction; amounts are not deductible by the payer and are not included in Massachusetts gross income by the recipient.
