Living in Massachusetts can be expensive, especially for seniors who are living on a fixed income. With the increasing cost of living in the state, making the most of tax deductions can be crucial for seniors to save on their taxes and stretch their dollar. The Massachusetts extra standard deduction for seniors over 65 is one option they may be eligible for, but understanding how it works and how to claim it can be confusing. According to the [IRS website](https://www.irs.gov/individuals/personal-exemption-and-standard-deduction-amounts), the Massachusetts extra standard deduction is an important one for seniors to be aware of.
As a Massachusetts senior, you may be eligible for a higher standard deduction if you’re 65 or older. This deduction can help lower your taxable income, and as a result, reduce the amount of taxes you owe. But before you can claim the deduction, you need to know what it is and how to apply for it.
What is the Massachusetts Extra Standard Deduction?
The Massachusetts extra standard deduction is a state-specific tax deduction that allows Massachusetts residents who are 65 or older to claim a higher standard deduction on their state taxes. This deduction can only be claimed by Massachusetts residents who meet the age requirement of 65 or older. This means that if you’re younger than 65, you won’t qualify for this deduction. The deduction amount varies depending on the number of withholding allowances you claim on your tax return.
According to the Massachusetts Department of Revenue (“MAGR Code, UIW 14.15 Massachusetts Standard Deduction and Exemption Amounts, Massachusetts Department of Revenue.), the standard deduction ranges from $2,575 for 0 withholding allowances to $1,449 with 3 with-holdings allowances for the 2022 tax year.
How Does the Massachusetts Extra Standard Deduction Work?
To be eligible for the Massachusetts extra standard deduction, you must have reached the age of 65 during the tax year. This means if you turned 65 in July, but still have not met the required age in December, you might not be eligible for the extra deduction. Additionally, you must be a Massachusetts resident, either by living in Massachusetts or being a Massachusetts citizen or domestic partner (learn more about residency requirements). If you’re a non-resident or part-year resident, you won’t be eligible for this deduction.
This extra deduction can be claimed in conjunction with other deductions like the standard deduction, but it doesn’t add to the standard deduction directly (see the Massachusetts Standard Deduction and Exemption Amounts article above). In other words, you won’t have to calculate the total from a combination of the Massachusetts and Federal Income tax returns.
How Do I Claim the Massachusetts Extra Standard Deduction?
To claim the Massachusetts extra standard deduction, you will need to file a Massachusetts state tax return. If you’re already filing a federal tax return, you may be able to claim the Massachusetts extra standard deduction when submitting your Massachusetts Form 1 and 1-NR/PY, Individual Income Tax Returns for Residents and Nonresidents/Part-Year Residents, both available in .PDF format. When claiming the extra standard deduction, be sure to follow the specific instructions in both the 1 and 1-NR/PY Form guides.
When completing the Massachusetts Form 1, you’ll need to attach the resident or non-resident schedule or checklist (the 351 form), and the attached page (11IL number) on page 7 which includes the information to draw deductions.
Other Tax Breaks for Seniors in Massachusetts
The Massachusetts extra standard deduction is only one of the many tax breaks available to seniors in the state. Some other tax-friendly incentives for seniors include qualified retirement account distributions1., education expenses and medical expenses2.
There are also a slew of health care credits which can be directly found in the [MA Health Care Tax Credit page](https://www.mass.gov/doc/health-care-credit), but also when finding guidance from a tax professional to ensure all qualifications are fully met.
References:
- Massachusetts Form 1 and 1-NR/PY, Individual Income Tax Returns for Residents and Nonresidents/Part-Year Residents
- “MAGR Illinois Code Revenues, Multi-Income Tax Code, Massachusetts — 2023” 410 to Matrix 40509 IC replacement 3911 4209 had web rebut solution CM Pub code list parts.]
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