Massachusetts asks whether you're a noncustodial parent because this status may affect your eligibility for certain tax benefits related to a dependent child.
Program Entry
Massachusetts Return → Basic Information → Are You a Noncustodial Parent?
What Information Do I Need to Provide?
Noncustodial Parent Status
Indicate whether you are a noncustodial parent for Massachusetts tax purposes.
A noncustodial parent is generally a parent who has a minor child but does not have primary physical custody of that child.
How Does Noncustodial Parent Status Affect My Return?
A noncustodial parent may qualify for the Massachusetts Child and Family Tax Credit for a dependent child who:
- Is age 13 or older
- Is physically or mentally incapable of caring for himself or herself
The Child and Family Tax Credit may also be available for:
- Children under age 13 who qualify as dependents
- Dependents age 65 or older
- Disabled dependents
- A spouse who is physically or mentally incapable of self-care and lives with the taxpayer
For tax year 2026, the credit is $440 per qualifying dependent.
How Do I Determine Whether I Am a Noncustodial Parent?
You are generally considered a noncustodial parent if you do not have primary physical custody of the child.
If you're unsure of your status, review:
- Custody agreements
- Divorce decrees
- Court orders
- Other legal documentation establishing custody arrangements
These documents can help determine whether you should answer "Yes" to the noncustodial parent question.
Special Rule
If your parental rights have been legally terminated, you are not considered the noncustodial parent of that child for Massachusetts tax purposes.
Important Notes
- This question generally applies only to taxpayers with dependent children.
- Noncustodial parent status may affect eligibility for the Massachusetts Child and Family Tax Credit.
- Answer this question carefully to ensure dependent-related tax benefits are calculated correctly.
- Keep custody agreements, court orders, and related documentation with your tax records.
- Be sure all qualifying dependents are properly entered on the return so any available credits can be calculated correctly.