|Filing Requirements (MA)||If MA Gross Income is MORE than $8,000|
|Personal Exemption Amounts (MA)|| S, MFS $4,400|
|Qualifying Widow(er) (MA)||Massachusetts does not recognize the Qualifying Widow(er) filing status. A taxpayer who files as QW on their federal return will file as Head of Household on their Massachusetts return.|
|Additional Exemptions (MA)|| Over 65 $700|
|Health Insurance Penalty (MA)|| • Required to be covered for a full-year by a Minimum Creditable Coverage (MCC) plan.|
• Under 18, no penalty for uninsured.
• Penalty is based on length of time insured and income on Schedule HC.