The Massachusetts taxable income of a part year individual is calculated as if all income were earned in Massachusetts. The Federal Adjusted Gross Income (AGI) will be adjusted using the Massachusetts adjustments to arrive at AGI from all sources. The AGI from all sources is used to determine the taxable income. After the taxable income is calculated, it is prorated using a percentage of the AGI from Massachusetts sources divided by the AGI from all sources. This prorated tax is the Massachusetts tax.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
