It turns out in 2018 I used Bonus Depreciation on one item which MA does not allow. Turbotax depreciated the item over 3 years using the SL method on the MA return and this explains the adjustment for Federal vs State.
In Summary: "Massachusetts specifically disallows the bonus depreciation deduction under MGL ch 62, § 2(d)(1)(N)." I claimed Bonus depreciation on my Federal return in 2018 but MA forced me to depreciate over 3 years which is why it impacted my 2020 MA return. I do not have a negative number on my MA return as others are reporting and my MA return was accepted.
