exemptions and credits for student

college_query
Sat, 16 Apr 2011 21:51:57 +0000

My d is also an out-of-state student in MA and she has a part-time job. When I looked at their state regulations it did not appear she was required to file in Massachusetts.

I looked up Frequently Asked Questions for Non-Residents and Part-Year Residents.



Massachusetts tax law distinguishes between residents and nonresidents. Residents are generally taxed on all of their income; nonresidents are only taxed on their Massachusetts source income. As a Massachusetts resident or part-year resident, you are required to file an income tax return if your gross income from all sources (received inside and/or outside of Massachusetts) exceeds the filing requirement threshold of $8,000. As a nonresident, you are required to file an income tax return with Massachusetts if your Massachusetts source income exceeds the smaller of $8,000 or your prorated personal exemption (the amount of your personal exemption multiplied by the ratio of your Massachusetts income to your total income).


If I am not a resident, are my scholarships and/or grants subject to tax in Massachusetts?


Massachusetts has the same requirements as the Internal Revenue Service: qualified scholarships and grants are exempt from taxation in Massachusetts and not reportable on your tax return. Furthermore, Massachusetts does not impose tax on the portion designated as living expenses if received by nonresidents. Please see DOR Directive 95-9: “Tax Treatment of Scholarships and Grants for Residents and Nonresidents of Massachusetts”. A more in-depth explanation is available in the Other Items Specifically Excluded (Scholarships and Grants) section of a Guide to Taxes.



I know this is not answering your question but maybe it will help with the MA part, if she’s in a similar situation as my D.