Massachusetts Income Taxes Paid To Other States
Massachusetts residents and part-year residents are allowed a credit for taxes due any other jurisdiction. The credit is available only on income reported and taxed on a Massachusetts return.
Eligibility
The Credit is allowed for taxes paid to other states in the U.S. The amount must first be reduced by an amount allowed as a federal Foreign Tax Credit.
(Non)Refundable
Non-Refundable
How To Claim
Residents must calculate the credit on the Schedule Z, Line 9 Worksheet. Part-year residents must calculate the credit on Schedule F, Credit for Income Taxes Paid to Other Jurisdictions of Form 1-NR/PY.