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You may be able to claim the child and family credit on your Massachusetts personal income tax return if you're taking care of a:
Child
Dependent or spouse with a disability, or
Dependent age 65 or over.
You may claim this credit if you are a:
Single taxpayer
Taxpayer filing as head of household
Married taxpayer filing jointly.
Married taxpayers filing separate returns do not qualify for this credit.
When filing your Form 1 or Form 1-NR/PY return, you may be eligible to claim the child and family credit if your household has any of the following individuals at the end of the tax year
A dependent child under age 13;A disabled dependent or spouse; and/or
A dependent age 65 or over. The dependent cannot be you or your spouse at the end of the tax year.
A dependent or spouse with a disability is an individual who is physically or mentally incapable of caring for himself or herself and who principally lives with the taxpayer for more than one-half of the taxable year.
There is no limit to the number of individuals for which a taxpayer can claim a credit. 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.
Residents: Enter the number of dependent children under age 13, dependents age 65 or over (as of December 31, 2023), and disabled dependents or spouse on Form 1, Line 46a.Multiply Line 46a by $310.Enter the total on Form 1, Line 46.
Part-year Residents Enter the number of dependent children under age 13, dependents age 65 or over (as of December 31, 2023), and disabled dependents or spouse on Form 1-NR/PY, Line 50a.Multiply Line 50a by $310.Enter the result on Form 1-NR/PY, Line 50b.Multiply Line 50b by Line 3.Enter the result on Form 1-NR/PY, Line 50.
Nonresidents You cannot claim this credit if you are a nonresident taxpayer for the entire taxable year.
Starting with tax year 2023, a Massachusetts taxpayer may claim the Child and Family Tax Credit for one or more qualifying individuals that do not have a Social Security number (SSN) or an Individual Taxpayer Identification number (ITIN). To do so, the taxpayer must file a return using a Massachusetts Alternative Taxpayer Identification number (MATIN) for the qualifying individual. Note that the taxpayer must still have an SSN or ITIN.
Instructions for requesting a MATIN for tax year 2023:
Complete a 2023 Massachusetts Resident Income Tax Return (or an amended return)
Print a paper copy of the return and write REQUEST ALTERNATIVE ID on the top right corner of the form (see image below).
Note: Do not write over the bar codes. This will cause delays in the processing of the return.
