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Massachusetts Apportionment
I'm a RI domiciled resident with W2s from MA and RI. The MA employment is mostly remote with only several days physically present in 2021. Before the pandemic, I was also part remote and part present, but more than just a several days physically present. To comply with the MA Convenience of Employer rule, I believe I'm supposed to use the pre-pandemic apportionment for the Jan to September 15th period even though it will result in more MA sourced income than the actual several days I was in the MA office. Obviously it will not correspond with the number on my MA state wages W2 which will include all income from the employer.
This message was confusing though:
You cannot apportion Mass. wages as shown on Form W-2. Do not use this worksheet if you know the exact amount of your Mass. source income. Only use when income from employment/business is earned inside and outside of Mass. and the exact Mass. amount is not known.
Does this mean you can never apportion a W2? That can't be right.