Massachusetts allows a deduction for undergraduate tuition if the total paid exceeds 25% of the taxpayer's Massachusetts adjusted gross income. Qualified expenses include only those expenses designated as tuition or mandatory fees required for enrollment at an eligible educational institution
The deduction is equal to the amount by which the tuition payments, less any grants, scholarships, and financial aid received, exceed 25% of the Massachusetts AGI.
This deduction is reported on Schedule Y, line 11.
For additional information, see the Schedule Y, Line 11 College Tuition Deduction section on page 20 of the Massachusetts Resident Income Tax booklet.