Massachusetts - Tuition and Fees Deduction

Massachusetts College Tuition Deduction

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 Massachusetts Resident Income Tax booklet on page 21 for information about Schedule Y, Line 11.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.