Regarding the requested statement:
If the total income reported on your federal return (line a) is 10% or more greater than the total income reported at the state level (line 14f), MA asks for an explanation. You just need to enter that explanation, but will have to examine your income items to determine what it might be.
The difference could be due to a spouse's income (included on federal but not on state), or it could be due to income taxable at the federal level but not taxable at the state level.
Here are some possibilities for items not taxed by the state of MA:
