If the total income reported on your federal return is 10%
or more greater than the total income reported at the state level, MA asks for an explanation. You just need to enter that
explanation, but will have to examine your income items to determine
what it might be.
The difference
could be due to a spouse's income (included on federal but not on
state), or it could be due to income taxable at the federal level but
not taxable at the state level.
Here are some possibilities for items not taxed by the state of MA:
