Personal Exemption

If you file a Massachusetts tax return, you're entitled to a personal exemption regardless of whether you can claim a personal exemption on your federal return or not. The amount of personal exemptions you're allowed depends on the filing status you claimed.

The personal exemption amounts are as follows:

Filing status Exemption amount Single $4,400 Married filing separate $4,400 Head of household $6,800 Married filing joint $8,800

To report the exemption on your tax return:

Enter the amount allowed on Form 1 (Line 2a) or Form 1-NR/PY (Line 4a).