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Massachusetts allows an exclusion from income of amounts received by a firefighter or police officer incapacitated in the line of duty, per MGL Ch. 41, sec. 111F, and an exclusion from income of amounts received by qualifying students exempt under a U.S. tax treaty.
Enter any excludible amount of income received while you were a firefighter or police officer incapacitated in the line of duty. If you were a qualifying student, enter any excludible amount of income received that was exempt under a U.S. tax treaty.
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