son, daughter, step son, step daughter, legally adopted child) A child and the child of a spouse (e.g.List of Qualifying Physical Impairment or Disability Expenditure Effective 1 March 2020.List of Qualifying Physical Impairment or Disability Expenditure Effective 1 March 2012.Any expenses prescribed by the Commissioner and necessarily incurred as a result of any physical impairment or disability.Expenditure incurred outside South Africa in respect of services rendered or medicines supplied which are substantially similar to the services and medicines listed above.Medicines prescribed by any duly registered physician (as listed above) and acquired from any duly registered pharmacist.

Home nursing by a registered nurse, midwife or nursing assistant, including services supplied by any nursing agency.

Hospitalisation in a registered hospital or nursing home.

Services rendered and medicines supplied by any duly registered medical practitioner, dentist, optometrist, homeopath, naturopath, osteopath, herbalist, physiotherapist, chiropractor or orthopaedist.

Enter the deduction on MA Form 1-NR/PY, Schedule Y, Line 9a.These are amounts paid and not recoverable during the year of assessment in respect of you or any dependant, and include:.

Report the deduction as an adjustment on U.S.

If you repaid the benefits in the same year, then the amount is also deductible. Form 1040 (Line 7) as income on MA Form 1-NR/PY (Line 5).

Enter the supplemental unemployment benefits subject to Massachusetts tax that you reported as wages on U.S.

Enter the deduction on MA Form 1, Schedule Y, Line 9a.

Report the deduction as an adjustment on your U.S.

Form 1040 (Line 1) as income on MA Form 1 (Line 3).

Enter the supplemental unemployment benefits you reported as wages on U.S.

To claim the deduction on your tax return Residents If you have no income to apply the deduction to, you cannot use it in a later year. You must take the deduction in the year you repaid the unemployment. If you repay the benefits in a following year, you can take a deduction as long as you paid tax on supplemental unemployment benefit income in the year you received it because you believed you had a right to it. Claim this deduction by reporting your supplemental unemployment benefits as income. If you repaid those amounts in the same tax year you received them, then you can deduct them. If you receive supplemental unemployment benefits, you may have to repay them to qualify for trade readjustment allowances. These supplemental unemployment benefits are usually paid under guaranteed annual wage plans and you must report them as income. They are taxable as wages and can be withheld for income tax, but aren't subject to Social Security and Medicare tax. Form 1040, Schedule 1.īenefits you received from an employer-financed fund you didn't contribute to are not treated as unemployment compensation. Report the deduction as an adjustment on U.S.

If you surrender jury duty pay to your employer in return for your normal salary while on jury duty, then the amount is also deductible.

Form 1040, Schedule 1 that is subject to Massachusetts tax as income on MA Form 1, Schedule X, Line 4.

Enter the jury duty pay you reported on U.S.

Enter the deduction on MA Form 1, Schedule Y, Line 9a.

Report the amount as an adjustment on U.S.

If you surrender jury duty pay to your employer in return for your normal salary while on jury duty, then the amount is also deductible.

Form 1040, Schedule 1 as income on MA Form 1, Schedule X, Line 4.

To claim the deduction on your tax return: If you surrender jury duty pay to your employer in return for continuing your normal salary while on jury service, then you can deduct the jury duty pay from your gross income. Generally, you must include the jury duty pay reported on Form 1099 in both federal and Massachusetts gross income as 'other income' on your tax returns.

Income tax expense