Tax Break for Dependent Under 12

  • Description
  • Funding History
  • Proposals

The Tax Break for Dependent Under 12 is a deduction provided by the Commonwealth to taxpayers with dependent household members, including any children under the age of twelve and/or eligible elderly or disabled household members.

By claiming this deduction, the taxpayer's taxable income is reduced by $3,600 for a single dependent and $7,200 for two or more dependents. The deduction is limited to a maximum of $7,200 regardless of the total number of dependent household members. Eligible dependents who are not children under 12 include individuals with certain disabilities and some individuals 65 years or older - though the dependent cannot be the taxpayer or the taxpayer's spouse.

Married filing separate taxpayers do not qualify for this deduction, nor do taxpayers who claim the Tax Break for Child and Dependent Care Costs (Tax Expenditure Item 1.409).

The Department of Revenue estimates that this tax break costs the Commonwealth between $125 million and $135 million annually in forgone tax revenue.

Updated August 2016

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