Massachusetts asks whether you are a noncustodial parent because this status may affect eligibility for certain Massachusetts tax benefits related to a dependent child.
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Massachusetts Return → Basic Information → Are You a Noncustodial Parent?
The Following Information Will Be Needed
Noncustodial Parent Status
Indicate whether you are a noncustodial parent for Massachusetts tax purposes.
A noncustodial parent is generally a parent who does not have primary physical custody of a child but may still be eligible to claim certain tax benefits related to that child.
How Does This Affect My Return?
A noncustodial parent may claim the Massachusetts Child and Family Tax Credit with respect to a dependent child who:
- Is age 13 or older; and
- Is physically or mentally incapable of caring for himself or herself.
This question helps determine whether the taxpayer may qualify for the Child and Family Tax Credit based on the dependent's circumstances.
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 are unsure of your status, review any custody agreements, court orders, or other documentation that establishes custody arrangements.
Notes
- This question only applies 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 any applicable custody documentation with your tax records.