I have carefully reentered the W2 data only inserting items that are not blank on the W2. The Federal return line 1 shows zero for W2 income because the W2 income is a nonqualified pension distribution. The 2022 Federal Schedule 1 has been modified & line (t) has been added to Schedule 1 to indicate a nonqualified pension distribution.
The Massachusetts 2022 Form 1 shows the W2 income on line 3 & is also included on line 9 which is the income from Schedule X line 7. Schedule X shows the W2 income again on line 4 Other 5% income.
My conclusion is that the Federal Form 1040 is correct & the MA Form 1 has not been updated for the changes in Federal Schedule 1 & therefore includes the Non Qualified pension distribution twice. Once as W2 wages & again as other 5% income.
