Massachusetts uses Schedule DI to report information for dependents claimed on the return. Information from Schedule DI is used to calculate certain Massachusetts deductions and credits, including the Child and Family Tax Credit.
Program Entry
Massachusetts Return → Schedule DI - Dependent Information
The Following Information Will Be Needed
Dependent Information
A separate entry is required for each dependent claimed on the Massachusetts return.
Information entered may include:
- Dependent's name
- Social Security Number
- Relationship to taxpayer
Dependent Care Information
Additional information may be required for dependents who qualify for certain Massachusetts credits or deductions.
How Does This Affect My Return?
The information entered on Schedule DI is used to determine eligibility for several Massachusetts dependent-related tax benefits.
Depending on the dependent's age and circumstances, Schedule DI information may affect:
- Child and Family Tax Credit
- Available for qualifying children under age 13.
- Available for qualifying dependents age 65 or older.
- Available for qualifying dependents who are physically or mentally incapable of caring for themselves.
- Dependent Member of Household Deduction
- Massachusetts allows a deduction for certain qualifying dependents.
- Information about the dependent's age, relationship, and residency may be used to determine eligibility.
- Noncustodial Parent Child and Family Tax Credit Eligibility
- A noncustodial parent may qualify for the Child and Family Tax Credit for a dependent child age 13 or older who is physically or mentally incapable of caring for himself or herself.
Failure to include a dependent on Schedule DI may result in the loss of dependent-related deductions or credits for that individual.
Notes
- Dependents reported on Schedule DI should match the dependents claimed on the tax return.
- A separate Schedule DI entry is required for each dependent.
- Keep records supporting dependency claims, including birth dates, Social Security Numbers, and residency information.
- Additional information may be required if a dependent qualifies for a Massachusetts credit or deduction.