My MA form 1 line 3 is ~7% more than Federal form 1040 line 1 (wages, salaries, tips etc), what are possible reasons?

Hi all, turbotax found that my Massachusetts form 1 line 3 is ~7% more than my federal form 1040 line 1 (wages, salaries, tips etc), what are possible reasons? I am not employee of any government, have no pension, not taking income from pension or social security and do not work outside of US. I do have some RSUs vested in 2021 but were granted in California a few years ago (not sure if it's relevant). My W-2 box 1 is in line with federal 1040 line 1 but not so with MA form 1 line 3. I am also full-year MA resident.