I can't seem to find a clear answer on what is included as massachusetts gross income. As a note my situation has nothing to do with COVID-19, I have been remotely working since the end of 2018 and am a full time resident of FL.
In the link below Gross MA income seems to include any income made while working "in" the state of MA regardless of its source and source locations (this makes sense). However, the copied section below which is explaining qualified MA gross income first seems to indicate that MA source income is included but then goes on to describe work performed "in" MA as qualified gross income.
https://www.mass.gov/service-details/l[product key removed]chus[product key removed]e-for-nonresiden...
Gained from or connected with any trade or business, whether or not you were actively engaged in a trade or business or employment in Massachusetts in the year you received income from:
- Compensation for personal services performed in Massachusetts, regardless of where paid. This includes but is not limited to wages, salaries, tips, bonuses, commissions, fees, and other compensation related to activities carried on in Massachusetts, regardless of where the compensation is paid. In the case of compensation for personal services, report all Massachusetts source income even though you didn't receive the entire amount. For example, include employer withholdings for federal income taxes, FICA contributions, medical insurance plans, or other similar withholding deductions in Massachusetts source income.
Reading the actual definition of MA source income it seems more clear that source income is based on work performed "in" MA.
https://www.mass.gov/regulations/830-CMR-625a1-non-resident-income-tax#:~:text=Massachusetts%20Sourc...
Massachusetts Source Income, Massachusetts gross income derived from or effectively connected with (1) any trade or business, including any employment, carried on by a non-resident in Massachusetts, whether or not the non-resident is actively engaged in a trade or business or employment in Massachusetts in the year in which the income is received; (2) the participation in any lottery or wagering transaction in Massachusetts; or (3) the ownership of any interest in real or tangible personal property located in Massachusetts.
