The Official Website of the Massachusetts Department of Revenue   

(Only If Single, Head of Household or Married Filing Jointly)


For more information regarding LIC


You must enter an amount in all fields; if not applicable, enter 0. Enter all losses as positive amounts. Please do not enter any commas ( , ) or dollar signs ( $ ). To advance line to line use the Tab key.
(Results accurate to within one dollar.)

This credit is an alternative tax calculation that can result in a significant tax reduction for people whose income is close to the No Tax Status threshold.


Residents: If you do not qualify for No Tax Status, but you are single and your Massachusetts AGI is between $8,000 and $14,000, or if you are filing as head of household and your Massachusetts AGI is between $14,400 and $25,200 plus $1,750 per dependent, or if you are married filing a joint return and your Massachusetts AGI is between $16,400 and $28,700 plus $1,750 per dependent, you may qualify for the Limited Income Credit.

Nonresidents and part-year residents: If you do not qualify for No Tax Status, you may qualify for the Limited Income Credit.  If you are married and filing a joint return, multiply the number of dependents by $1,750 and add $28,700 to that amount. If head of household, multiply the number of dependents by $1,750 and add $25,200 to that amount.

Residents - enter amount from line 7 of Massachusetts AGI Worksheet:
Nonresidents and part-year residents - enter amount from line 8 of Schedule NTS-L-NR/PY:
Enter your Filing Status from Form 1 or 1-NR/PY, line 1:
 Single:      Married filing joint return:      Head of household:
Residents - enter the number of dependents from Form 1, line 2b:
Nonresidents and part-year residents - enter the number of dependents from Form 1-NR/PY, line 4b:
Press Enter:
Result:

Residents - enter the amount of tax from Form 1, line 28:
Nonresidents and Part-year residents - enter the amount of tax from Form 1-NR/PY, line 32:
(Note: You must add back any Credit Recapture amount entered in Line 25 and/or Additional Tax on Installment Sales on Line 26 of Form 1;or Credit Recapture amount entered in Line 29 and/or Additional Tax on Installment Sales on Line 30 of Form 1-NR/PY):
Press Enter:


Version=1.0.5130.21811 , DPF Version=1.0.5127.24556