You can deduct certain commuting costs on your Massachusetts return such as:
The deduction applies only to the portion of costs that exceeds $150 per person. For married couples filing jointly, you can't transfer your excess deduction to your spouse.
The deduction cannot be more than $750 per person.
Any amount paid must be reduced by any amount reimbursed, or otherwise deductible.
To enter the Commuter Deduction on your Massachusetts return: