Deductions

(a) General. A non-resident is entitled to the same deductions under G.L. c. 62 as those granted to a resident, with exceptions that apply to participants in a composite return, set forth at 830 CMR 62.5A.1(11)(f), below.

Example (8)(a)(1). A non-resident earned $10,000 in Massachusetts and $20,000 in Connecticut in 2000. He may deduct only that FICA amount withheld from the $10,000 earned in Massachusetts.

(b) Apportionment of Deductions . Where a particular deductible item is not directly traceable to Massachusetts source income, as may be the case for certain employee business expenses, the non-resident's applicable deduction amounts must be totaled and apportioned to Massachusetts using the applicable rules for apportionment of income set forth in 830 CMR 62.5A.1(5), (6). Deductions for alimony paid and for employment related expenses for the care of a child under age 13, disabled dependent or disabled spouse, and for a dependent member of the household under age 12 at year end must be apportioned to Massachusetts using the deduction and exemption ratio set forth in 830 CMR 62.5A.1(7)(b).