The 2023 Form 1 Instructions states on page 28:
Line 10a. Massachusetts Adjustments
Enter any differences between the gains or losses reportable for Massachusetts tax purposes and the U.S. gains or losses reported in Massachusetts Schedule D, lines 1 through 8 and on line 10c. Differences include:
◗ Pre-1996 installment sales classified as ordinary income for Massachusetts purposes;
◗ Long-term capital gains or losses from transactions reported as installment sales for U.S. income tax purposes but not for Massachusetts (Note: Income and gain transactions should be reported as positive and loss transactions should be reported as negative in line 10a.); and
◗ Massachusetts has adopted basis adjustment rules to take into account differences between Massachusetts and federal tax laws (Note: Massachusetts basis adjustment increases should be reported as negative and Massachusetts basis adjustment decreases should be reported as positive in line 10a).
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