Non-resident aliens (who are not residents of Canada) are not taxed on interest income from U.S. banks for the federal return as described here: https://www.irs.gov/individuals/international-taxpayers/certain-types-of-nontaxable-interest-income
Since this type of income is not reported in forms 1040NR or 1040NR-EZ, are they exempt from Massachusetts state tax as well?
