Chapter 62, Section 2, of Massachusetts law states "Massachusetts gross income shall mean the federal gross income, modified as required by Section 6F, with the following further modifications..."
This is a link to the actual statute, if you'd like to read the details:
https://malegislature.gov/laws/generallaws/parti/titleix/chapter62/section2
Bottom line: if you were a resident of MA when you received the income, and the income was included on your federal tax return for that year, MA regards it as fully taxable by them. (I might note that this is no different than any other state with an income tax.)
Had the income also been subject to taxation by another state, MA would have allowed you to take a credit on its return for the tax you paid to the other state. In your case, this is irrelevant because TX has no income tax.
Bottom line: Of course you have the right to protest, but I think you're going to have to pay the MA tax.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
