Schedule Y: Other Deductions (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Schedule Y reports other deductions for 2025, including deductions for charitable contributions, student loan interest, and self-employed health insurance. It totals these deductions for Form 1 or Form 1-NR/PY and is enclosed with that return.
Who files this form
Use 2025 Schedule Y to report the other deductions listed on the schedule, and enclose it with Form 1 or Form 1-NR/PY.
The listed deductions include certain savings withdrawal penalties, deductible alimony, health-related deductions, education expenses, commuter expenses, and other specified deductions. The college tuition and human organ donation deductions are for full-year residents only.
What you'll need
Depending on which deductions you claim, the schedule refers to:
- Your U.S. return for the early savings withdrawal penalty, deductible alimony, and Armed Forces moving expenses.
- U.S. Form 1040 for certain qualified deductions and certain business expenses.
- Worksheets for the college tuition and commuter deductions.
- Form 1 or Form 1-NR/PY for related income amounts and the total deduction entry.
Enter your name and Social Security number on Schedule Y.
How to file
Enclose Schedule Y with Form 1 or Form 1-NR/PY.
Add lines 1 through 18 and enter the total on Schedule Y, line 19. Also enter that total on Form 1, line 15, or Form 1-NR/PY, line 19.
The supplied form text does not give a mailing address or e-file directions.
Common mistakes
- Do not claim the same student loan interest expenses on both line 10 and line 12.
- Claim the college tuition deduction on line 11 or the human organ donation deduction on line 16 only if you are a full-year resident.
- If you are a nonresident or part-year resident, the early savings withdrawal penalty deduction must relate to income reported on Form 1-NR/PY.
- For deductible alimony, part-year residents enter the amount paid while a Massachusetts resident. Nonresidents multiply alimony paid by Form 1-NR/PY, line 14g.
Questions people ask
Can I file Schedule Y by itself?
The form directs you to enclose it with Form 1 or Form 1-NR/PY.
Can I claim the same student loan interest on lines 10 and 12?
No. Each line says you may claim the expenses there only if you are not claiming the same expenses on the other line.
Who can claim moving expenses on this schedule?
Line 5 is for moving expenses for members of the Armed Forces, using the amount from the U.S. return. It also directs filers to see the instructions, which were not supplied here.
Where does the total from Schedule Y go?
Add lines 1 through 18 and enter the total on Schedule Y, line 19. Transfer it to Form 1, line 15, or Form 1-NR/PY, line 19.