What Is the Massachusetts Personal Exemption?

The Massachusetts personal exemption is a state-level tax deduction that reduces a taxpayer’s adjusted gross income, lowering their overall state tax liability. While the federal government eliminated its version of the personal exemption through tax reform, Massachusetts has maintained this benefit for its residents. This exemption allows taxpayers to subtract a specified amount from their income based on their filing status and other personal circumstances.

Determining Your Exemption Amount

The value of your personal exemption is determined by your filing status, with additional amounts available for dependents and specific personal situations. These figures are indexed for inflation and can change from year to year.

Personal Exemption by Filing Status

The foundational component of the Massachusetts personal exemption is based on your tax filing status. For the 2024 tax year, a taxpayer filing as Single can claim a personal exemption of $4,400. Those who qualify for Head of Household status are entitled to a higher exemption of $6,800. Married couples who file a joint Massachusetts return receive a combined personal exemption of $8,800. For married individuals who choose to file separate returns, the exemption is $4,400 each.

Dependent Exemption

Taxpayers who financially support others may be able to claim a dependent exemption. Massachusetts allows for an exemption of $1,000 for each qualifying dependent. There is no limit on the number of dependent exemptions a taxpayer can claim, provided each individual meets the specific criteria set by the state.

Additional Exemptions

Massachusetts provides further tax relief for taxpayers who are age 65 or older or who are legally blind. A taxpayer who is 65 or older by the final day of the tax year can claim an additional exemption of $700. If both spouses on a joint return meet the age requirement, they can each claim the $700 exemption, for a total of $1,400. A separate exemption of $2,200 is available for taxpayers who are legally blind. This blindness exemption can also be claimed by a spouse on a joint return if they meet the legal definition, potentially adding $4,400 to the total exemption amount.

Eligibility Requirements

To claim any portion of the Massachusetts personal exemption, a taxpayer must meet certain criteria. The primary rule is that you cannot be claimed as a dependent on another person’s Massachusetts tax return. If another taxpayer can claim you as a dependent, you are not eligible to claim a personal exemption for yourself, regardless of your filing status or income.

The rules for claiming a dependent are specific. For an individual to be considered a qualifying dependent in Massachusetts, they must satisfy several tests. These generally include a relationship test, meaning they must be your child, sibling, parent, or other specified relative. An age test often applies, particularly for qualifying children. The dependent must also meet a residency test, living with the taxpayer for more than half the year, and a support test, where the taxpayer provides more than half of the individual’s total financial support for the year.

Eligibility for the additional exemptions for age and blindness has distinct verification requirements. To claim the age exemption, the taxpayer must be 65 years old on or before December 31 of the tax year. For the blindness exemption, the state requires the individual to be certified as legally blind.

How to Claim the Exemption

The exemption is claimed directly on the primary state income tax forms. Taxpayers will use either the Massachusetts Resident Income Tax Return (Form 1) or the Nonresident/Part-Year Resident Return (Form 1-NR/PY). The calculation involves a simple addition of all applicable exemption amounts. You begin with the base exemption amount tied to your filing status, add $1,000 for each qualifying dependent, and then add any additional amounts for age or blindness.

This final, cumulative figure is entered on a specific line of the tax form. For both Form 1 and Form 1-NR/PY, the total personal exemption amount is reported on Line 2. The tax software or instructions will then subtract this total from your Massachusetts adjusted gross income to arrive at your taxable income.