Massachusetts: Tuition deduction requirements explained

Abstract

Technical Information Release 97-13 from the Massachusetts Department of Revenue explains the Massachusetts personal income tax college tuition deduction. Taxpayers may take a deduction for tuition actually paid during a tax year to a 2-or 4-year college in which the taxpayer or the taxpayer's dependent is enrolled. The deduction is not available for graduate degree work and is allowed only in the amount by which the payments exceed 25% of the taxpayer's Massachusetts adjusted gross income.