As TomD8 states MA does not tax alimony payments received by non-residents that are not MA source income. After entering the alimony received in the federal interview, you can "Edit/Continue" the MA nonresident return interview in step-by-step mode. "Update" the "Adjustments" section. In the allocation pages you will find the "Taxable Alimony" amount which you can enter into the "Non-MA" box to exclude it from MA taxes.
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