Your residency does not affect where it was earned. If this is deferred compensation from when you worked in MA, it is taxable income. Look at MA source income in NR/ PY forms and instructions, it states on page 5;
Some examples of the types of income taxable to a nonresident: ◗ All wages, salaries, tips, bonuses, fees and other compensation which relate to activities carried on in Massachusetts, regardless of where or when the compensation is paid;
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
