Child tax credit in Massachusetts
Varies
Does Massachusetts Have a Child Tax Credit?
Short answer: Yes: Child and Family Tax Credit: $440 per eligible dependent, with no cap on the number of dependents and no income limit. Covers dependent children under 13, dependents 65 or older, and disabled dependents or spouses. Refundable. Not available to married couples filing separately.
The Child and Family Tax Credit also covers older and disabled dependents, so it doubles as Massachusetts' main dependent-care benefit; there is no separate percentage-of-federal care credit. Dependent exemption is $1,000. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Records to keep: Keep your state return, W-2s and 1099s (1099-R, SSA-1099), and any state credit worksheets. Check your state revenue department's current-year instructions before you file.
Child tax credit in Massachusetts
Varies
Individuals / Personal Taxes
Yes: Child and Family Tax Credit: $440 per eligible dependent, with no cap on the number of dependents and no income limit. Covers dependent children under 13, dependents 65 or older, and disabled dependents or spouses. Refundable. Not available to married couples filing separately.
Business justification
Yes: Child and Family Tax Credit: $440 per eligible dependent, with no cap on the number of dependents and no income limit. Covers dependent children under 13, dependents 65 or older, and disabled dependents or spouses. Refundable. Not available to married couples filing separately. The Child and Family Tax Credit also covers older and disabled dependents, so it doubles as Massachusetts' main dependent-care benefit; there is no separate percentage-of-federal care credit. Dependent exemption is $1,000. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Category
- Personal Tax Deductions