Massachusetts uses Schedule DI (Dependent Information) to report information for dependents claimed on your return. Schedule DI helps determine eligibility for certain exemptions, deductions, and credits, including the Child and Family Tax Credit.
Program Entry
Massachusetts Return → Basic Information → Schedule DI - Dependent Information
What Information Do I Need for Schedule DI?
A separate entry is required for each dependent claimed on your Massachusetts return.
For each dependent, enter:
- Dependent's name
- Social Security Number
- Date of birth
- Relationship to the taxpayer (such as son, daughter, mother, father, or other qualifying relationship)
If the dependent is a qualifying child for the Earned Income Credit, indicate that on Schedule DI as well.
How Does Schedule DI Affect My Return?
Information reported on Schedule DI is used to determine eligibility for several Massachusetts tax benefits.
Child and Family Tax Credit
You may qualify for the Massachusetts Child and Family Tax Credit for:
- Qualifying children under age 13
- Dependents age 65 or older
- Dependents who are physically or mentally incapable of caring for themselves
- Certain qualifying spouses who are physically or mentally incapable of self-care
For tax year 2026, the credit is $440 per qualifying dependent.
Dependent Exemption
Massachusetts allows a $1,000 exemption for each dependent claimed on your federal return.
To claim the exemption, the dependent must be properly reported on Schedule DI.
Earned Income Credit
If you claim the Massachusetts Earned Income Credit and have qualifying children, Schedule DI must be completed for those children. Missing dependent information may delay processing of your return.
Noncustodial Parent Child and Family Tax Credit Eligibility
A noncustodial parent may qualify for the Child and Family Tax Credit for a dependent child who:
- Is age 13 or older, and
- Is physically or mentally incapable of caring for himself or herself
What Happens If I Don't Complete Schedule DI?
Failure to complete Schedule DI when required may result in:
- Delays in processing your return
- Loss of dependent exemptions
- Loss of dependent-related credits
- Adjustment or denial of the Child and Family Tax Credit
- Adjustment or denial of the Earned Income Credit
If You Have More Than 10 Dependents
If you're claiming more than 10 dependents, attach a separate statement listing:
- Name
- Social Security Number
- Date of birth
- Relationship to the taxpayer
- Whether the dependent is a qualifying child for the Earned Income Credit
Important Notes
- Dependents listed on Schedule DI should match the dependents claimed on your tax return.
- A separate Schedule DI entry is required for each dependent.
- Keep documentation supporting dependency claims, including Social Security Numbers, dates of birth, and residency records.
- Additional information may be required if a dependent qualifies for a Massachusetts credit or deduction.
- Schedule DI must be completed when claiming dependent exemptions or certain dependent-related credits.