No, you must report all income to determine the tax then apply the percentage of Massachusetts income to the total tax to determine your tax liability.
As a nonresident, your exemptions are based on the income you reported.
Multiply your exemption amounts by the Nonresident Deduction and Exemption Ratio. This ratio is your Massachusetts gross income (from sources in Massachusetts), divided by Massachusetts gross income from all sources (as if you were a full-year Massachusetts resident).
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