Child Tax Credit in Massachusetts, In 2025, Massachusetts families have access to enhanced financial support through the state’s Child and Family Tax Credit. This credit aims to alleviate the financial burdens of raising children and caring for dependents, providing significant relief to eligible taxpayers. Understanding the specifics of this credit can help families maximize their benefits.Mass.gov+1Mass.gov+1

What is the Child and Family Tax Credit?

The Massachusetts Child and Family Tax Credit is a refundable tax credit designed to support families with qualifying dependents. As of the 2024 tax year, the credit amount is $440 per eligible dependent. This credit is refundable, meaning that if the credit exceeds the amount of taxes owed, the excess will be returned to the taxpayer as a refund. Mass.gov

Eligibility: Who Qualifies for the Child and Family Tax Credit in Massachusetts?

To be eligible for the Massachusetts Child and Family Tax Credit, you must:

• Residency: Be a resident of Massachusetts for all or part of the tax year.
• Qualifying Dependents: Have one or more qualifying dependents, which include:Mass.gov+5Mass.gov+5TurboTax+5
  • Children under the age of 13.Mass.gov
  • A spouse who is physically or mentally incapable of self-care and lives with you.Mass.gov
  • Individuals aged 65 or older.NCSL+1Mass.gov+1
  • Individuals with disabilities. NCSL
• Filing Requirement: File a Massachusetts state income tax return (Form 1), even if you have no income to report.Mass.gov+1Mass.gov+1

Income Limits for Child and Family Tax Credit 2025

Unlike some tax credits, the Massachusetts Child and Family Tax Credit does not have specific income limits. This means that taxpayers across various income levels may be eligible to claim the credit, provided they meet the other eligibility criteria.Mass.gov+1Mass.gov+1

How Much is the Child and Family Tax Credit in 2025?

For the 2024 tax year and beyond, the credit amount is $440 per qualifying dependent. There is no cap on the number of dependents for which you can claim the credit, allowing families with multiple dependents to receive substantial tax relief. Bankrate+3Mass.gov+3Mass.gov+3

Real-Life Example: The Johnson Family in Boston, MA

Consider the Johnson family, residing in Boston:

• They have three children under the age of 13.
• They also care for Mr. Johnson’s elderly mother, who is 70 years old and lives with them.El País+10IRS+10AP News+10

In this scenario, the Johnsons have four qualifying dependents. At $440 per dependent, they would be eligible for a total credit of $1,760. If their tax liability is less than this amount, they would receive the difference as a refund.TurboTaxMass.gov+3Mass.gov+3Tax Policy Center+3

How to Claim the Child and Family Tax Credit in Massachusetts

To claim the credit:

1. File Form 1: Complete the Massachusetts Resident Income Tax Return (Form 1).Massachusetts Housing Partnership
2. List Dependents: Ensure all qualifying dependents are listed accurately on the form.
3. Use MassTaxConnect: Consider filing electronically through MassTaxConnect for faster processing.Mass.gov
4. Keep Records: Maintain documentation for each dependent claimed, in case of verification by the Massachusetts Department of Revenue.

What About Families with No Income Child Tax Credit in Massachusetts?

Even if you have no income to report, you can still claim the Child and Family Tax Credit. Since the credit is refundable, eligible taxpayers without income can receive the full credit amount as a refund. However, you must file Form 1 to claim the credit. Mass.gov

Other Child-Related Tax Benefits for Massachusetts Residents

In addition to the Child and Family Tax Credit, Massachusetts residents may be eligible for other tax benefits:

• Earned Income Tax Credit (EITC): As of January 1, 2023, Massachusetts increased its EITC to 40% of the federal credit. This credit benefits low- to moderate-income workers and families. Mass.gov
• Child and Dependent Care Credit: This federal credit assists families who pay for child care to enable them to work or look for work.

Tips for Maximizing Your Credit (2025)

• File Early: Submitting your tax return early can lead to faster refunds.
• Use Reliable Tax Software: Utilize reputable tax preparation software to ensure accuracy and identify all eligible credits.
• Consult a Tax Professional: If your tax situation is complex, seeking advice from a tax professional can help maximize your benefits.
• Stay Informed: Tax laws can change; regularly check the Massachusetts Department of Revenue website for updates.

Conclusion

The Massachusetts Child and Family Tax Credit offers substantial financial support to families caring for dependents. By understanding the eligibility criteria and claiming process, you can ensure you receive the full benefits available. Remember, even if you have no income, filing a tax return is essential to claim this refundable credit.Mass.gov+1Mass.gov+1

For more information and to access tax forms, visit the Massachusetts Department of Revenue.

20 FAQs on the Massachusetts Child and Family Tax Credit (2025): What Every Parent Must Know

1. What is the Massachusetts Child and Family Tax Credit?

The Massachusetts Child and Family Tax Credit is a refundable state tax credit designed to support families caring for dependents. Eligible taxpayers can receive $440 for each qualifying dependent, including children under 13, dependents aged 65 or older, and dependents with disabilities. This credit aims to alleviate the financial burden of caregiving and is available regardless of income level. North Adams Public SchoolsMass.gov

2. Who qualifies as a dependent for this credit?

Qualifying dependents include:

• Children under the age of 13.
• A spouse or dependent with a disability who is physically or mentally incapable of self-care and lives with the taxpayer for more than half the year.Mass.gov
• Dependents aged 65 or older.

3. Is there an income limit to claim this credit?

No, there is no income limit to claim the Massachusetts Child and Family Tax Credit. Taxpayers across all income levels are eligible, provided they meet the other criteria. North Adams Public Schools

4. How much is the credit per dependent in 2025?

For the 2025 tax year, the credit amount is $440 per qualifying dependent. There is no cap on the number of dependents for which you can claim the credit. Mass.gov

5. Is the credit refundable?

Yes, the Massachusetts Child and Family Tax Credit is fully refundable. This means that if the credit exceeds your tax liability, the excess amount will be refunded to you.

6. Can part-year residents claim the credit?

Yes, part-year residents can claim the credit. They must file Form 1-NR/PY and calculate the credit based on the number of qualifying dependents during their residency period in Massachusetts. Mass.gov

7. Can non-residents claim the credit?

No, non-residents who did not reside in Massachusetts at any point during the tax year are not eligible to claim the Child and Family Tax Credit.

8. How do I claim the credit on my tax return?

To claim the credit:Bankrate

• Complete the Massachusetts Resident Income Tax Return (Form 1).
• Enter the number of qualifying dependents on Line 46a.Mass.gov
• Multiply the number of dependents by $440 and enter the total on Line 46. Mass.gov

9. Do I need to have earned income to claim the credit?

No, you do not need to have earned income to claim the Massachusetts Child and Family Tax Credit. Even individuals with no income can claim the credit by filing a state tax return. North Adams Public Schools

10. Does claiming this credit affect other public benefits?

No, receiving the Massachusetts Child and Family Tax Credit does not impact eligibility for other public benefits. It is designed to provide additional support without affecting other assistance programs.

11. Can I claim the credit for a dependent who does not have a Social Security Number?

Yes, Massachusetts does not require dependents to have a Social Security Number to qualify for the Child and Family Tax Credit. This inclusivity ensures broader access to the credit.

12. Are there any age restrictions for dependents with disabilities?

No, there are no age restrictions for dependents with disabilities. As long as the dependent meets the criteria of being physically or mentally incapable of self-care and lives with the taxpayer for more than half the year, they qualify regardless of age.

13. Can I claim the credit for a spouse with a disability?

Yes, if your spouse is physically or mentally incapable of self-care and lives with you for more than half the year, you can claim the credit for them.

14. What documentation do I need to support my claim?

While Massachusetts does not require you to submit documentation with your tax return, it’s advisable to keep records such as:

• Birth certificates for children under 13.
• Medical records or statements for dependents with disabilities.
• Proof of age for dependents aged 65 or older.

These documents can be useful if your claim is ever audited.

15. Can I claim the credit if I file as Married Filing Separately?

No, married taxpayers filing separate returns are not eligible to claim the Massachusetts Child and Family Tax Credit. To qualify, you must file as Single, Head of Household, or Married Filing Jointly. Mass.gov

16. How does this credit differ from the federal Child Tax Credit?

The Massachusetts Child and Family Tax Credit is a state-level credit with different eligibility criteria and amounts compared to the federal Child Tax Credit. For instance, the state credit includes dependents aged 65 or older and those with disabilities, whereas the federal credit primarily focuses on children under 17. Mass.gov

17. Can I claim both the Massachusetts Child and Family Tax Credit and the federal Child Tax Credit?

Yes, you can claim both credits if you meet the respective eligibility requirements. Ensure you file both your federal and state tax returns accurately to receive the benefits.

18. What if I forgot to claim the credit on my tax return?

If you forgot to claim the credit, you can file an amended return using Form CA-6, Application for Abatement/Amended Return, to claim the credit retroactively.

19. Are there any other state tax credits I should be aware of?

Yes, Massachusetts offers several other tax credits, including:

• Earned Income Tax Credit (EITC): A refundable credit for low- to moderate-income workers.
• Senior Circuit Breaker Credit: For seniors aged 65 or older who pay property taxes or rent.

Review the Massachusetts Department of Revenue website for a comprehensive list.

20. Where can I get assistance with claiming the credit?

For assistance:

• Massachusetts Department of Revenue: Visit mass.gov for resources and contact information.
• Volunteer Income Tax Assistance (VITA): Offers free tax help to people who generally make $60,000 or less.
• Tax Preparation Services: Consider consulting a tax professional for personalized guidance.