Massachusetts Unemployment Benefits 2026: $1,105/Week, 30 Weeks, Rates & Filing

By The RemoteLaws Research Team Reviewed by Amelia Jane Thomas

Last reviewed: January 26, 2026

Last updated: June 4, 2026

Applicable period: Benefit years commencing October 5, 2025 through the first Sunday of October 2026

Jurisdiction: Commonwealth of Massachusetts, United States

Update schedule: Quarterly

RemoteLaws is not a law firm and does not provide legal advice. This page compiles and synthesizes official government sources for informational purposes.

Key Facts

FieldDetail
Maximum weekly benefit amount (Oct 5, 2025–Oct 2026)$1,105 (base, without dependents)
With dependency allowance (per qualifying child)+$25/child, up to 50% of WBA
Maximum combined weekly benefit$1,105 (cap inclusive of dependents)
Maximum duration (currently active)30 weeks (extended; see below)
Standard maximum duration26 weeks (reverts when metro rates normalize)
Maximum total benefit credit (at cap, 30 weeks)$33,150
Minimum base period wage requirement (2026)$6,300 (M.G.L. c. 151A §24(a); adjusted annually)
State average weekly wage used for Oct 2025 calculation$1,922.48
Adjustment formulaSAWW × 0.575, rounded down to nearest dollar (M.G.L. c. 151A §29)
Next rate adjustmentOctober 2026 (annual)
Governing statuteMassachusetts General Laws Chapter 151A
Administering agencyDepartment of Unemployment Assistance (DUA)
Filing portalmass.gov/how-to/apply-for-unemployment-insurance-benefits
Phone(877) 626-6800, Mon–Thu 8:30 a.m.–4:30 p.m.
Appeal deadline10 calendar days from mailing date of determination

Massachusetts pays a maximum of $1,105 per week in unemployment benefits for up to 30 weeks in 2026. The $1,105 ceiling was set effective October 5, 2025, calculated as 57.5 percent of the 2025 state average weekly wage of $1,922.48 under M.G.L. c. 151A §29. The 30-week duration is active because the twelve-month average unemployment rate in at least one of the Commonwealth’s ten measured metropolitan statistical areas exceeds 5.1 percent; standard duration reverts to 26 weeks when all measured metros fall to 5.1 percent or below. To qualify, a claimant must have lost work through no fault of their own, earned at least $6,300 in covered wages during the base period with earnings in at least two of the four completed calendar quarters, and remain physically able and available for suitable full-time work. File at mass.gov or by calling (877) 626-6800.

Eligibility: The Four Tests Under M.G.L. c. 151A §24

Check your eligibility in 60 seconds

🦞 Massachusetts

Unemployment Eligibility Checker 2026

4 questions — reflects the four tests under M.G.L. c. 151A §24. Result in under 60 seconds. This is an informational estimate, not an official DUA determination.

Question 1 of 4 0%
Separation

The checker above reflects the four tests applied by the Department of Unemployment Assistance under M.G.L. c. 151A §24. The full rules for each test are below.

Test 1 — Separation: no fault of the claimant

The claimant must have lost employment through no fault of their own. Qualifying separations include layoffs, business closures, position eliminations, permanent reductions in hours, and discharges for reasons other than deliberate misconduct or knowing violation of a uniformly enforced employer rule.

Voluntary quits qualify only when the claimant left for “good cause attributable to the employer,” defined by Massachusetts courts as an urgent, compelling, and necessitous reason that makes the separation essentially involuntary. Recognized examples under DUA adjudication practice: domestic violence where work creates a risk; sexual, racial, or other unlawful harassment; unsafe working conditions not corrected after notice; substantial unilateral change in job terms (hours, location, wage, duties); and following a relocating spouse where the relocation was beyond the spouse’s control.

A discharge for deliberate misconduct or knowing violation of a reasonable, uniformly-enforced rule disqualifies the claimant, but the burden of proof rests with the employer to establish each element of the disqualification (M.G.L. c. 151A §25(e)).

Test 2 — Base period: covered wages in at least two quarters

The standard base period is the last four completed calendar quarters immediately before the first day of the benefit year (M.G.L. c. 151A §1(a)). The claimant must have performed covered employment in at least two of those four quarters.

If the standard base period either fails to qualify the claimant or produces a weekly benefit amount at least 10 percent below what the alternative base period would yield, DUA applies the alternative base period automatically: the three most recently completed calendar quarters plus any wages earned in the lag period between the last completed quarter and the claim filing date.

Test 3 — Monetary threshold: $6,300 and the 30× rule

Two parallel dollar tests must both be satisfied:

Absolute minimum: total base period wages of at least $6,300. This figure is set each January under M.G.L. c. 151A §24(a), which requires annual adjustment proportional to any Massachusetts minimum wage increase from the prior calendar year, rounded down to the nearest $100. The minimum has not changed since January 7, 2024 because the state minimum wage has not increased since reaching $15.00 per hour on January 1, 2023. The $6,300 threshold is documented in DUA UIPP 2023.06. If a future minimum wage increase occurs, DUA issues a new UIPP policy memo specifying the updated dollar threshold.

Relative minimum: total base period wages of at least 30 times the projected weekly benefit amount. This test is computed by DUA from the claimant’s wage records; if the monetary determination appears to undercount wages, the claimant may submit an Affidavit to Correct Wages within 10 days of the determination’s mailing date.

Test 4 — Availability: able and available for suitable full-time work

The claimant must be physically and mentally capable of working and available to accept suitable full-time employment throughout each week for which benefits are claimed (M.G.L. c. 151A §24(c)). A temporary illness or disability does not automatically disqualify: up to three weeks per benefit year of certified illness are exempt from the availability requirement. Claimants on temporary layoff with a definite recall date within ten weeks, and union members registered through a hiring hall in good standing, are also exempt from the broader work search requirement while retaining the availability requirement.

Who is excluded

The following categories of workers are excluded from Massachusetts UI coverage under M.G.L. c. 151A §§6 and 6A: self-employed individuals and sole proprietors; independent contractors; real estate agents and insurance agents compensated solely on commission; student employees of their own educational institution; elected officials; certain family employees (children under 18 working for a parent, spouses in certain arrangements); agricultural employers below the coverage threshold; and domestic employers below the coverage threshold. Full eligibility criteria are detailed at mass.gov.

Federal civilian employees file under the Unemployment Compensation for Federal Employees (UCFE) program; ex-servicemembers file under the Unemployment Compensation for Ex-Servicemembers (UCX) program. Both are administered through DUA.

Massachusetts Unemployment Benefit Rate: History and National Rank

How the $1,105 maximum is calculated — and what it means nationally

Massachusetts sets its maximum unemployment benefit each October using a formula mandated by M.G.L. c. 151A §29: the state average weekly wage (SAWW), determined from UI-contributory payroll data for the twelve months ending March of that year, multiplied by 0.575, then rounded down to the nearest dollar.

The table below documents each adjustment since 2020, enabling cross-year comparison that no single DUA page provides:

Benefit year beginsMax WBA (base, no dependents)State avg weekly wageFormulaSource
Oct 2020$855$1,487.78×0.575 = $855.47 → $855DUA UIPP 2020.11
Oct 2021$974$1,694.24×0.575 = $974.19 → $974DUA UIPP 2021.09
Oct 2022$1,015$1,765.34×0.575 = $1,015.07 → $1,015DUA UIPP 2022.03
Oct 2023$1,033$1,796.72×0.575 = $1,033.11 → $1,033DUA UIPP 2023.04
Oct 2024$1,051$1,829.13×0.575 = $1,051.75 → $1,051DUA UIPP 2024.01
Oct 2025 (current)$1,105$1,922.48×0.575 = $1,105.43 → $1,105mass.gov DUA

The $54 increase from Oct 2024 to Oct 2025 reflects the $93.35 increase in the SAWW between the two calculation periods. The next adjustment is scheduled for the first Sunday of October 2026, using payroll data for the twelve months ending March 2026.

National rank

Among all U.S. states and territories, Massachusetts ranks among the top three for maximum weekly unemployment benefit. The states with the highest maximums as of early 2026 are Washington ($1,152/week) and Massachusetts ($1,105). Rhode Island and Minnesota follow. At the lower end, Mississippi sets the national floor at $235 per week. Source: U.S. Department of Labor, Employment and Training Administration.

Benefit Amount: How DUA Calculates Your Weekly Payment

Massachusetts calculates the weekly benefit amount (WBA) in three steps, per mass.gov guidance and M.G.L. c. 151A §29:

  1. Identify the two calendar quarters of the base period in which the claimant earned the highest total wages.
  2. Add those two quarters’ wages together and divide by 26 to produce the average weekly wage (AWW). If the claimant worked in only one or two quarters, DUA uses the highest single quarter divided by 13, then divides by 2.
  3. Divide the AWW by 2 to produce the preliminary WBA.

If the preliminary WBA exceeds $1,105, it is capped at $1,105 (the Oct 2025–Oct 2026 maximum).

Example — mid-wage earner: Q2 wages $18,000 + Q3 wages $15,600 = $33,600. $33,600 ÷ 26 = $1,292.31 AWW. $1,292.31 ÷ 2 = $646.15 WBA → $646/week.

Example — higher earner hitting the cap: Q2 wages $30,000 + Q1 wages $28,000 = $58,000. $58,000 ÷ 26 = $2,230.77 AWW. $2,230.77 ÷ 2 = $1,115.38 WBA → capped at $1,105/week.

Dependency allowance

Claimants with qualifying dependents receive an additional $25 per child per week. Qualifying dependents are children under 18 (or under 24 if enrolled full-time in an accredited educational institution) for whom the claimant provides more than half of financial support. Spouses do not qualify. Where both spouses are simultaneously receiving UI benefits, only one may claim a given child. The dependency allowance does not push the total weekly payment above $1,105 — the cap is inclusive.

Partial unemployment: working part-time while on claim

Claimants with part-time earnings during a benefit week report those earnings in the weekly certification. DUA disregards earnings up to one-third of the WBA, then reduces benefits dollar-for-dollar for each dollar earned above that threshold. The combined total of weekly earnings plus weekly UI payment cannot exceed the claimant’s average weekly wage.

Example: WBA = $700. One-third of WBA = $233.33. Claimant earns $400 in part-time wages. Excess above threshold: $400 − $233 = $167. Reduced WBA: $700 − $167 = $533 for that week.

Duration: 30 Weeks Now; When It Reverts to 26

Current extended duration

Massachusetts pays up to 30 weeks of regular UI benefits for benefit years established while the statutory trigger remains active. The trigger is codified at M.G.L. c. 151A §30: when the twelve-month average total unemployment rate in at least one of the Commonwealth’s ten measured metropolitan statistical areas (MSAs) exceeds 5.1 percent, the maximum duration increases from 26 to 30 weeks. This extension became active in April 2025 and remains in effect as of June 2026. DUA publishes current trigger status at mass.gov/orgs/department-of-unemployment-assistance.

Reversion conditions

The maximum duration reverts to 26 weeks for new claims filed after all ten measured MSAs have recorded twelve-month average unemployment rates at or below 5.1 percent for a full trailing twelve-month period. Claims already established under the 30-week ceiling retain that ceiling for the duration of their benefit year.

Maximum benefit credit (MBA)

The total benefit credit available in a 52-week benefit year is the lesser of: (a) 30 times the WBA (currently active), or (b) 36 percent of total base-period wages (M.G.L. c. 151A §30). At the cap, this produces a maximum payout of $33,150 (30 × $1,105).

Example — MBA constraint in action: Claimant WBA = $700. 30 × $700 = $21,000. Total base-period wages = $45,000; 36% = $16,200. MBA = $16,200 (the lesser). Even though the duration ceiling is 30 weeks, this claimant exhausts the MBA after approximately 23 weeks.

Federal Extended Benefits — not currently active

The federal-state Extended Benefits (EB) program, which can add up to 13 or 20 additional weeks, is not active in Massachusetts as of June 2026. EB triggers automatically when the insured unemployment rate (IUR) exceeds 5 percent and is 120 percent of the same-period average for the prior two years, or when the total unemployment rate exceeds 6.5 percent and is 110 percent of the prior two-year average (20 C.F.R. Part 615). Status is updated at mass.gov/orgs/department-of-unemployment-assistance.

Filing: Timeline and What to Expect

The Massachusetts unemployment process follows the timeline below for a routine claim with no eligibility issues. Source: M.G.L. c. 151A §§23, 24, 38, 39; mass.gov — what to expect after you apply.

WhenWhat happensWhat you must doConsequence of missing
Day 0Job loss or hours reduction——
Days 1–7File the initial claimApply online 24/7 at mass.gov, by phone at (877) 626-6800 (Mon–Thu 8:30 a.m.–4:30 p.m.), or by appointment at the Boston Re-Employment Center, 2 Avenue de LafayetteMassachusetts pays no retroactive benefits for weeks before the filing date — delay equals permanently lost weeks
Days 1–7Waiting week beginsFile a weekly certification for this unpaid weekFailure to certify for the waiting week can disrupt the claim structure
Days 8–17DUA sends Request for Information to most recent employerMonitor portal for any fact-finding questions from DUAEmployers who do not respond within 10 business days lose party status; claimants who do not respond risk denial
Days 14–28Notice of Monetary Determination issuedReview for missing wages or employer errors; file Affidavit to Correct Wages within 10 days if incorrectThe 10-day appeal window starts from the mailing date, not receipt
Days 14–42Non-monetary determination issued (if eligibility questions exist)Participate in any scheduled fact-finding telephone interviewMissing the interview without good cause typically results in disqualification
Each Sunday onwardWeekly certification window opensFile through the portal or via TeleCert at (617) 626-6338 (daily 6 a.m.–10 p.m.); report 3 work search activities and all earningsThree consecutive uncertified weeks makes the claim inactive — it must be reopened
Days 28–42First payment issued (if no eligibility issues)Confirm direct deposit, DUA ReliaCard, or paper checkDirect deposit is fastest; paper checks add 5–7 business days
Week 30 (current) / Week 26 (standard)Claim exhaustsFile a new claim only with new qualifying wages after a full benefit year has elapsedNo EB program active as of 2026; status at mass.gov/dua

What to prepare before filing

Online filing at mass.gov requires: Social Security number; Massachusetts driver’s license or state ID (or other government-issued ID); complete employment history for the preceding 18 months (employer legal names, addresses, telephone numbers, dates of first and last day of work, and reason for separation from each employer); and bank routing and account numbers for direct deposit. Non-citizens must supply work authorization documentation. Veterans need DD Form 214; federal civilian employees need SF-8 and SF-50.

Common Denial Reasons and the Full Appeal Process

The seven most common non-monetary denial grounds

Massachusetts unemployment claims are most commonly denied on one of seven grounds under M.G.L. c. 151A §25 and 430 CMR 4.00 §4.04:

Voluntary quit without good cause (§25(e)): Disqualification lasts until the claimant works at least eight weeks in covered employment and earns at least eight times the WBA after the quit date. Good cause is defined by DUA adjudication and Massachusetts court decisions as urgent, compelling, and necessitous — the separation must be essentially involuntary rather than merely inconvenient or preferential.

Discharge for deliberate misconduct or knowing rule violation (§25(e)): Same disqualification period. The employer bears the burden of proving (1) the employee knew the rule, (2) the rule was uniformly enforced, and (3) the violation was deliberate, not merely negligent.

Refusal of suitable work (§25(c)): Benefits denied for the weeks affected. Suitability is assessed against the claimant’s prior occupation, skills, experience, prevailing wages, commuting distance, and the duration of unemployment.

Failure to complete three weekly work search activities: Benefits withheld for the non-compliant week. Documented activities include job applications, interviews, job fairs, networking contacts regarding specific openings, employment agency registrations, MassHire workshop attendance, and résumé updates (counted once per claim).

Inability or unavailability to work: Benefits denied for the affected weeks, with limited exceptions (up to three weeks of certified illness, temporary layoff with recall within ten weeks, union hiring hall registration in good standing, DUA-approved training, RESEA participation).

Conviction of a crime connected with the employment: Disqualification for the duration of unemployment following the conviction.

Disqualifying payments: Weeks in which the claimant receives vacation pay, holiday pay, wages in lieu of notice, severance allocated to specific weeks, or workers’ compensation total disability are non-payable for those weeks.

Appeal process — three levels

Level 1 — DUA Hearings Department: File within 10 calendar days of the mailing date on the determination notice — not the date received. This is the strictest deadline in the Massachusetts UI process. Late appeals filed between days 11 and 30 may be accepted on a showing of good cause; appeals beyond 30 days are accepted only in exceptional circumstances. File online through the Unemployment Services for Workers account or by mail to: Hearings Department, 100 Cambridge Street, Suite 400, Boston, MA 02114. Full appeal instructions at mass.gov. A DUA Review Examiner conducts the hearing by telephone; both parties testify under oath; documents must be submitted at least two business days before the hearing. Written decision issued within 2–4 weeks.

Level 2 — Board of Review: Either party may appeal the Review Examiner’s decision within 30 calendar days. File at the Board of Review, 19 Staniford Street, 4th Floor, Boston, MA 02114, or by email at DUAboardofreview@mass.gov. The Board conducts a record review without a new hearing and issues a written decision in 8–12 weeks.

Level 3 — Massachusetts District Court: Final Board decisions may be appealed within 30 days under M.G.L. c. 151A §42. The court reviews for substantial evidence and legal error only.

Continue certifying throughout all appeal levels. If any level reverses the denial, benefits are paid retroactively for every week properly certified.

Ongoing Obligations While Collecting Benefits

Under M.G.L. c. 151A §24(b), claimants must complete and document at least three qualifying work search activities each week. Qualifying activities: submitting a job application (online or in person); attending a job interview; attending a job fair; networking with professional contacts about specific job openings (general social contact does not qualify); registering with an employment agency; attending a MassHire Career Center workshop or reemployment program; updating a résumé (counted once per claim). Each activity must be documented with: employer name and address, contact person’s name, date of contact, method of contact, and the outcome.

File your weekly claim at mass.gov or by calling TeleCert at (617) 626-6338.

Exemptions from work search: temporary layoff with a definite recall date within ten weeks; union members registered through a hiring hall in good standing; claimants enrolled in DUA-approved training (including Trade Adjustment Assistance training and Section 30 training); claimants certified as temporarily ill or disabled (up to three weeks per benefit year); and claimants selected for the federal RESEA program (RESEA attendance satisfies the work search requirement for those weeks — non-attendance without good cause results in denial).

Reporting all earnings and income

Claimants must report all earnings during each weekly certification, including part-time and freelance earnings, severance pay, vacation pay, pension payments, and workers’ compensation. Failure to report earnings accurately may result in an overpayment determination; DUA may recover overpayments by reducing future benefits by up to 50 percent and, in cases of fraud, may pursue criminal penalties under M.G.L. c. 151A §47.

Massachusetts vs. Connecticut: Side-by-Side

Massachusetts and Connecticut are the two New England states with the most divergent unemployment policy trajectories. Massachusetts adjusts its maximum annually using the SAWW formula; Connecticut’s maximum is statutorily frozen from October 2024 through October 2028 by Public Acts 21-200 and 22-67. This contrast matters directly for cross-border commuters, who represent a meaningful portion of the Massachusetts workforce given the I-90 and I-95 corridor employment patterns.

FieldMassachusettsConnecticut
Maximum weekly benefit (2026)$1,105 (annual SAWW formula)$721 (frozen through Oct 2028)
Maximum duration30 weeks (currently extended)26 weeks
Base periodLast 4 completed calendar quartersFirst 4 of last 5 completed calendar quarters
WBA calculation(Q1 wages + Q2 wages) ÷ 26 ÷ 21/26 of highest two quarters’ average
Dependency allowance$25/child, up to 50% of WBANone
Work search activities required per week33
Appeal deadline from mailing date10 calendar days21 calendar days
Governing statuteM.G.L. Chapter 151AConnecticut General Statutes Chapter 567
Filing portalmass.govportal.ct.gov/dol

Cross-border rule: the state where wages were earned controls the claim, not the state of residence. A Massachusetts resident employed in Hartford files in Connecticut and receives Connecticut benefits (maximum $721, 26 weeks). A Connecticut resident employed in Boston files in Massachusetts and receives Massachusetts benefits (maximum $1,105, 30 weeks currently). This distinction has significant dollar impact: at the benefit ceiling, a Connecticut resident commuting to Massachusetts can access up to $33,150 in total benefits under current MA rates (M.G.L. c. 151A §§29, 30), versus up to $18,746 under CT rates (Connecticut General Statutes §§31-227, 31-235, 31-236) — a difference of $14,404 at the ceiling.

When Benefits End and What Comes Next

Massachusetts UI benefits end at the earliest of three events: exhaustion of the maximum benefit credit (lesser of 30 × WBA or 36% of base-period wages under M.G.L. c. 151A §30); expiration of the 52-week benefit year; or return to work with weekly earnings exceeding the average weekly wage. A new benefit year cannot begin until the prior one expires, and a new claim requires new covered wages earned after the prior benefit year commenced (M.G.L. c. 151A §24(a)).

Claimants who exhaust regular benefits and remain unemployed may be eligible for: Trade Adjustment Assistance (TAA) if the job loss is certified by the U.S. Department of Labor as resulting from foreign trade competition under the Trade Act of 1974, 19 U.S.C. §2271 et seq.; Disaster Unemployment Assistance if a federally declared disaster caused the unemployment; or reemployment services through the MassHire Career Center network.

Federal Extended Benefits are not active in Massachusetts as of June 2026. Status is posted at mass.gov/orgs/department-of-unemployment-assistance.

Frequently Asked Questions

What is the maximum unemployment benefit in Massachusetts in 2026?

The maximum weekly benefit is $1,105 for benefit years commencing on or after October 5, 2025, set at 57.5 percent of the 2025 state average weekly wage of $1,922.48 under M.G.L. c. 151A §29. The next adjustment is scheduled for October 2026. The dependency allowance ($25 per qualifying child) does not push the total above the $1,105 ceiling. Source: mass.gov — how benefits are determined.

How long do unemployment benefits last in Massachusetts?

Up to 30 weeks for benefit years established while the extended-duration trigger is active — the twelve-month average unemployment rate in at least one measured Massachusetts metropolitan area exceeds 5.1 percent, per M.G.L. c. 151A §30, as of June 2026. Standard maximum is 26 weeks. Total benefit credit is also capped at 36 percent of base-period wages, which may exhaust the claim before week 30 for lower-earning claimants.

Who qualifies for unemployment in Massachusetts?

Workers in covered employment who lost work through no fault of their own, earned at least $6,300 in the base period with wages in at least two quarters, earned at least 30 times their projected WBA, and remain physically able and available for full-time work under M.G.L. c. 151A §24. Self-employed individuals, independent contractors, and certain commission-only workers are excluded. Full criteria at mass.gov/info-details/unemployment-insurance-eligibility.

What is the base period for Massachusetts unemployment?

The standard base period is the four completed calendar quarters immediately before the benefit year start date (M.G.L. c. 151A §1(a)). If the standard base period fails to qualify the claimant or if the alternative base period (last three completed quarters plus the lag period) would yield a benefit credit at least 10 percent higher, DUA applies the alternative automatically.

How do I apply for unemployment in Massachusetts?

Apply online 24/7 at mass.gov using a MyMassGov account; by phone at (877) 626-6800, Mon–Thu 8:30 a.m.–4:30 p.m.; or by appointment at the Boston Re-Employment Center, 2 Avenue de Lafayette, Boston, MA 02111. Have your Social Security number, government-issued ID, 18-month employment history, and bank account details ready.

What is the waiting week in Massachusetts?

The waiting week is the first compensable week of the benefit year, for which no payment is made under M.G.L. c. 151A §23. Claimants must still file a weekly certification for the waiting week to keep the claim active. The first payment covers the second week of unemployment.

Do I have to look for work to receive unemployment in Massachusetts?

Yes. Three qualifying activities per week under M.G.L. c. 151A §24(b), each documented with employer name, contact, date, method, and outcome. Exemptions apply for temporary layoffs with a recall date within ten weeks, union hiring hall members, claimants in DUA-approved training, and claimants temporarily ill or disabled.

How do I appeal a denied unemployment claim in Massachusetts?

File within 10 calendar days of the mailing date on the determination — not the receipt date. File online through the Unemployment Services for Workers account or by mail to the Hearings Department, 100 Cambridge Street, Suite 400, Boston, MA 02114. Full appeal process at mass.gov. Continue weekly certifications throughout the appeal; retroactive payment follows a successful appeal.

Can I receive unemployment if I quit my job in Massachusetts?

Only if the quit was for good cause attributable to the employer — defined as urgent, compelling, and necessitous circumstances making the separation essentially involuntary (M.G.L. c. 151A §25(e)). Recognized examples include domestic violence creating workplace risk, unlawful harassment, unsafe conditions not corrected after notice, substantial unilateral changes in job terms, and relocation following a spouse whose move was beyond their control.

What happens if both spouses are unemployed in Massachusetts?

Each files a separate claim. The dependency allowance ($25/child) may be claimed by only one spouse for any given child. Both claims are evaluated independently under M.G.L. c. 151A §24.

Sources

Massachusetts cross-silo (6):

Standalone federal guides (4):

Calculator tools (3):