MA – Other State Tax Credit

Table Of Contents


Article: 50334

Overview

If you earned income in another state and that income was also taxed by that state, you may be eligible to claim the Other State on your Massachusetts state return. This credit helps prevent double taxation of the same income by both Massachusetts and the other taxing jurisdiction.

Eligibility Requirements

Generally, you may claim the Other State Tax Credit if:

  • You are a Massachusetts resident (full-year or part-year), and
  • You had income taxed by both Massachusetts and another U.S. state, territory, or jurisdiction, and
  • The income is also included in your MA gross income.

This credit does not apply to local city taxes (such as New York City tax), or taxes paid to foreign countries.

Add Other State Tax Credit

To add the Other State Tax Credit:

  1. Go to State Taxes.
  2. Click I’d like to see the forms I’ve filled out or search for a form.
  3. Select Massachusetts.
  4. Click on the Credits tab.
  5. Click on Other State Tax Credit to add and open the form.
  6. Enter your information and click Save.

Further Information

For detailed information, refer to the 2024 Massachusetts Form 1 Instructions.

Tags
state tax form tax credit dependent irs form tax deduction refund tax return schedule k1 state filing health insurance