Income from a Massachusetts trust is not necessarily "Massachusetts Source Income". According to Mass DoR, the definition of Massachusetts Source Income is:
"Massachusetts gross income derived from or effectively connected with (1) any trade or business, including any employment, carried on by a non-resident in Massachusetts, whether or not the non-resident is actively engaged in a trade or business or employment in Massachusetts in the year in which the income is received; (2) the participation in any lottery or wagering transaction in Massachusetts; or (3) the ownership of any interest in real or tangible personal property located in Massachusetts."
Dividends and interest are not considered Mass Source Income.
