DescriptionIncome other than interest from Massachusetts banks you must complete Schedule B. Be sure to enclose Massachusetts Schedule B. To determine if you need to file Schedule B refer to the Schedule B instructions in this booklet. 38. If not required to file Schedule B enter dividend income of 1 500 or less from U.S. Form 1040 or 1040A line 9a in line 20. The maximum deduction is 4 800 for one qualifying individuals....
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