Qualified Investments by Married Couples

Official source

In any one taxable year, the total amount of the credit that may be claimed under M.G.L. c. 62, § 6M by a married couple who makes qualified investments shall not exceed the credit amount allowed by 830 CMR 62.6M.1(4) and may be claimed only if the spouses file a joint return, if both spouses are required to file Massachusetts income tax returns . If only one spouse is required to file a Massachusetts income tax return, that spouse may claim the credit on a separate return.

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Qualified Investments by Married Couples

Official source

In any one taxable year, the total amount of the credit that may be claimed under M.G.L. c. 62, § 6M by a married couple who makes qualified investments shall not exceed the credit amount allowed by 830 CMR 62.6M.1(4) and may be claimed only if the spouses file a joint return, if both spouses are required to file Massachusetts income tax returns . If only one spouse is required to file a Massachusetts income tax return, that spouse may claim the credit on a separate return.