The Mass DOR has yet to define what constitutes "Household Income". They mention in the proposed law before it was signed using Federal Guidelines. They even put household income in quotations. Does a dependent child use the quideline? Is child support received household income? Does a parent include dependents wages as part of household income?  There are too many unanswered questions at this time. I'm still on hold with these returns waiting more clarification.At least we know how to handle the subtraction when these issues are clarified.