Deductions, exemptions, credits, misc. items disallowed if married filing separate
Rental deduction:
Married filing separate taxpayers may only claim a maximum rental deduction of $2,000 each, unless a statement from the other spouse is provided, allowing 1 spouse to take more than the $2,000 deduction.
The consenting spouse must sign the statement and list:
Their name
Their address
Their social security number
The amount of rental deduction taken by each spouse
Earned Income Credit per M.G.L c. 62, s. 6(h)
Education Savings Account, Coverdell (CESA) Deduction
Excess Exemptions from Part A income per M.G.L c. 62, s. 3(A)(b)
Limited Income Credit per M.G.L. c. 62, s. 5(a)
No Tax Status per M.G.L. c. 62, s. 5(a)
Real Estate Tax Credit for Persons Age 65 or Older (Circuit Breaker) per M.G.L. c. 62, s. 6(k)
Rollover (conversion) from a Traditional IRA to a Roth IRA