The Massachusetts Child and Family Tax Credit pays $440 per qualifying dependent, is fully refundable, has no income limit, and has no cap on the number of dependents you can claim. Despite being known as the Massachusetts child tax credit, it covers more than children: kids under 13, dependents age 65 or older, and dependents or spouses who are physically or mentally unable to care for themselves all qualify.1Massachusetts Department of Revenue. Massachusetts Child and Family Tax Credit
Who Counts as a Qualifying Dependent
You can claim $440 for each household member who fits one of these categories:
- A child under age 13 who is your dependent for federal tax purposes
- A dependent or spouse who is physically or mentally unable to care for themselves and lives with you for most of the year
- A dependent age 65 or older, or a dependent who is disabled
The age cutoff for children is 13, not 17 as with the federal credit. That difference trips up a lot of families. A noncustodial parent can still claim the credit for a child 13 or older if that child is physically or mentally unable to care for themselves.1Massachusetts Department of Revenue. Massachusetts Child and Family Tax Credit
Filing Status and Residency
You can claim the credit filing single, head of household, or married filing jointly. Married filing separately does not qualify. No exceptions.2Massachusetts Department of Revenue. 2025 Massachusetts Form 1 Instruction Booklet
You also need to be a Massachusetts resident for at least part of the tax year. Full-year nonresidents cannot claim the credit. Part-year residents get a prorated amount based on the share of the year they lived in Massachusetts.3General Court of Massachusetts. Massachusetts General Laws Part I, Title IX, Chapter 62, Section 6
No Income Limit
There is no phase-out. A family earning $50,000 and a family earning $500,000 receive the same $440 per dependent, provided they meet the other requirements.1Massachusetts Department of Revenue. Massachusetts Child and Family Tax Credit
How Much You Actually Get
Multiply $440 by the number of qualifying dependents. A family with two children under 13 and an elderly parent in the household gets $1,320. Five qualifying children means $2,200. There is no ceiling.1Massachusetts Department of Revenue. Massachusetts Child and Family Tax Credit
Because the credit is refundable, you receive the full amount even if it wipes out your state tax bill. The statute requires the commissioner to treat any excess as an overpayment and pay it to the taxpayer.3General Court of Massachusetts. Massachusetts General Laws Part I, Title IX, Chapter 62, Section 6 A family that owes $200 in Massachusetts income tax and claims the credit for two qualifying children ($880) owes nothing and receives a $680 refund. A family with no state tax liability at all still collects the full $880 as a payment.
How to Claim It on Your Return
Full-year residents use Massachusetts Form 1. Enter the number of qualifying dependents on Line 46a, multiply by $440, and enter the result on Line 46. Part-year residents use Form 1-NR/PY, entering dependents on Line 50a, the $440 multiplication on Line 50b, and then prorating by the fraction of the year spent in Massachusetts.1Massachusetts Department of Revenue. Massachusetts Child and Family Tax Credit
Each dependent needs either a Social Security number or a Massachusetts Tax Identification Number (MATIN). If a dependent has neither, you can request a MATIN by attaching a letter to your return with the dependent’s name, address, date of birth, and an explanation of why they qualify, along with copies of two valid, unexpired identification documents.1Massachusetts Department of Revenue. Massachusetts Child and Family Tax Credit
Records to Keep
The Department of Revenue can ask you to back up your claim. Hold onto documentation showing each dependent’s age, your relationship to them, and that they lived in your household. Birth certificates, school enrollment records, and medical records work well for children. For elderly or disabled dependents, keep proof of age or disability status along with evidence they lived with you.
If you are divorced or separated and claiming the credit for a child, hang onto custody orders or separation agreements confirming the household arrangement. State auditors follow documentation practices similar to what the IRS uses for federal dependent claims.4Internal Revenue Service. Form 886-H-DEP – Supporting Documents for Dependents
How It Stacks With Federal Credits
Claiming the Massachusetts credit does not reduce anything you get federally. The main federal benefits families can pair with it:
- Federal Child Tax Credit: worth up to $2,200 per qualifying child under 17 for tax year 2025, with up to $1,700 potentially refundable as the Additional Child Tax Credit. The age cutoff is 17, so many families claim it for kids too old for the Massachusetts credit.5Internal Revenue Service. Child Tax Credit
- Federal Earned Income Tax Credit: refundable, varies by income and number of children, reaching roughly $7,830 for families with three or more qualifying children in 2025.
- Massachusetts Earned Income Tax Credit: 40% of your federal EITC. A $4,000 federal EITC produces a $1,600 Massachusetts EITC.6Massachusetts Department of Revenue. Massachusetts Earned Income Tax Credit (EITC)
What Happens if You Claim Someone Who Doesn’t Qualify
The IRS assesses a penalty of 20% of the excessive amount on erroneous refund or credit claims, on top of having to repay the credit itself. The penalty can be waived for good faith and reasonable cause, but not knowing the rules rarely qualifies on its own.7Internal Revenue Service. Erroneous Claim for Refund or Credit
Only claim dependents who actually live in your household and meet the age or disability requirements. If your situation is complicated, such as shared custody or a dependent who splits time between two homes, sorting the documentation before filing costs far less than resolving an audit later.