The instructions for Massachusetts Form 1-NR/PY Line 14 state: "Line 14f Add line 14d and line 14e. If your total income in line a exceeds the amount reported in line 14f by more than 10%, you should enclose a statement explaining the reasons for the difference."
Line a is line 14a, which is the total 5.0% income. Line 14f is line 14a plus interest income plus capital gains plus non-Massachusetts source income. The point of this is to calculate the Deduction and Exemption ratio. Please see the instructions for line 14 on page 15 at this MA page.
So go look at what amounts are in lines 14a through 14f and explain what causes line 14a to be more than 10% greater than 14f. The explanation might be quite innocent, like the difference could be due to a spouse's income (included on federal but not on state), or it could be due to income taxable at the federal level but not taxable at the state level.
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