Skip to main content
February 6, 2023
Solved

Can I receive the Massachusetts Personal Income Tax College Tuition Deduction?

  • February 6, 2023
  • 1 reply
  • 0 views

My parents claim me as a dependent however they don’t qualify for the Massachusetts Personal Tax College Tuition Deduction because my tuition minus scholarships doesn’t exceed 25% of their gross income. Would I be able to apply for it on my 2022 Massachusetts tax return? When TurboTax transfers my information from my Federal Tax Return to my Massachusetts tax return it does give me the deduction. I want to make sure this is correct. 

    Best answer by DMarkM1

    Yes, you can claim the deduction so long as your parents do not receive a deduction for the same tuition expenses.  Click here for more information, specifically paragraph 8.

    1 reply

    DMarkM1
    DMarkM1Answer
    February 7, 2023

    Yes, you can claim the deduction so long as your parents do not receive a deduction for the same tuition expenses.  Click here for more information, specifically paragraph 8.

    **Say "Thanks" by clicking the thumb icon in a post**Mark the post that answers your question by clicking on "Mark as Best Answer"
    March 10, 2024

    Hi,

    Section 8 states that "only the person actually making the payments is entitled to the deduction." However, it goes on to state, "In no case may a deduction for the same tuition payment be taken by both the taxpayer and his or her dependent on both their individual income tax returns."

    Does the second portion mean a student CAN take the deduction even if their parents paid their tuition, as long as the parents are not taking the deduction?

    AmyC
    Employee
    March 12, 2024

    Yes, either the parent or the student can claim.

    Paragraph 5 For qualified tuition payments to be deductible, payments must be for college tuition of the taxpayer or a dependent of the taxpayer.

    Paragraph 11 shows an example of the student claiming the deduction.

    **Say "Thanks" by clicking the thumb icon in a post**Mark the post that answers your question by clicking on "Mark as Best Answer"