State | Tax Treatment of Mass.Pensions |
| MA pensions are tax exempt |
| No personal income tax |
| MA pensions are taxed and do not qualify for a $2,500 pension exemption |
| MA pensions qualify for a $6,000 pension exemption |
| MA pensions are taxed |
| MA pensions qualify for a pension exemption: age 55 to 64 qualify for a $20,000 exemption; age 65 or older qualify for a $24,000 exemption |
| MA pensions are taxed |
| MA pensions qualify for a pension exemption: under age 60 receive a $2,000 exemption; age 60 or older receive a $12,500 exemption |
| MA pensions are taxed |
| No personal income tax |
| MA pensions qualify for a pension exemption: for tax year 2004, age 62 or older or totally disabled receive a maximum exemption of $15,000 |
| MA pensions are tax-exempt |
| MA pensions are taxed |
| MA pensions are tax-exempt |
| MA pensions are taxed |
| MA pensions qualify for the pension exemption: age 55 or older receives an exemption: for tax year 2004, the exemption is $6,000 for single filers and $12,000 for married, filing jointly |
| MA pensions are taxed |
| MA pensions qualify for a pension exemption: for tax year 2004, the maximum exemption is $40,200 |
| MA pensions qualify for the pension exemption: age 65 or older qualify for an exemption of $6,000 for single filers and $12,000 for married, if filing joint and both are receiving a pension |
| MA pensions qualify for the $6,000 pension exemption which is reduced by Social Security benefits |
| MA pensions qualify for the pension exemption, which is first reduced by Social Security benefits. Pensioners must be age 65 or older and/or totally disabled to qualify for the exemption and for tax year 2004, the maximum exemption is $20,700 |
| MA pensions are tax-exempt |
| MA pensions are taxed |
| MA pensions are tax-exempt |
| All out-of-state government pensions qualify for the public employee pension exemption of $6,000, w hich is phased out for taxpayers, whose income is greater than $31,000 for single filers or $44,000 for married, filing jointly when both are receiving pensions. |
| MA pensions qualify for the $3,600 pension exemption, which is reduced by $2 for every $1 that the federal AGI exceeds $30,000 |
| MA pensions are taxed |
| No personal income tax |
| No personal income tax |
| All out-of-state government pensions qualify for the pension exemption: age 62 or older or disabled qualifies for the exemption, for tax year 2004, the maximum exemption is $15,000 for single filers and $20,000 for married, filing jointly |
| MA pensions are taxed |
| MA pensions qualify for the pension exemption; age 59 1/2 or older qualify for a $20,000 exemption |
| MA pensions qualify for the public pension exemption of $4,000 |
| MA pensions are taxed |
| MA pensions can be applied toward a retirement income tax credit, currently up to $200 |
| MA pensions qualify for the pension exemption: age 65 or older whose adjusted gross income is $25,000 or less for single filers, or $50,000 or less for married, filing jointly qualifies for the exemption; for tax year 2004, the exemption is $5,500 |
| All MA pensions can be applied toward a retirement income tax credit |
| MA pensions are tax-exempt provided taxpayer is age 59 1/2 or older |
| MA pensions are taxed |
| MA pensions qualify for the public employee pension exemption: for tax year 2004, under age 65 can deduct up to $3,000; age 65 or older can deduct up to $10,000 |
| No personal income tax |
| No personal income tax |
| No personal income tax |
| MA pensions for those under the age of 65 qualify for the $4,800 pension exemption; and those age 65 or older qualify for a $7,500 exemption from all income sources, subject to a $1 reduction for every $2 of federal AGI in excess of $25,000 for single filers or $32,000 for married, filing jointly |
| MA pensions are taxed |
| MA pensions are taxed |
| No personal income tax |
| MA pensions qualify for $2,000 exemption |
| MA pensions are taxed |
| No personal income tax |