5 terms

HRB-03 Mass

H&R Block Ch 3 Mass
Filing Requirements (MA)
If MA Gross Income is MORE than $8,000
Personal Exemption Amounts (MA)
S, MFS $4,400
MFJ $6,800
HH $8,800
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
Blind $2,200
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.