According to the 2017 Instructions for Form 1 Massachusetts Income Tax:https://www.mass.gov/files/documents/2017/12/06/dor-2017-inc-form-1-inst.pdf
- Page 5: What Is Gross Income? Massachusetts gross income includes the following:
- ? forgiveness of debt;
- ? mortgage forgiveness;
- Page 19 Instructions for Schedule X Line 4:
- Fees and Other 5.1%
Income
The following items should be reported on line 4 of
Schedule X.
- ? Forgiveness of debt and mortgage forgiveness.
If this posted response is useful to you, please click on the upraised hand in the lower left of this post. Thank you. Scruffy Curmudgeon--PFFM/ IAFF, retired FireFighter/Paramedic - Locals 718/30, Veteran USAR O3 AIS/ASA '65-'67
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