It depends. Disability pensions shown on Form 1099-R if you haven’t reached the minimum retirement age set by your employer would be entered on Form 1040 Line 1.
Look at your 2020 Form 1099-R box 7. What is the code entered in box 7?
If the code entered is a 3 that is disability income and the distribution amount would have been entered on your 2020 Federal tax return as Wages reported on the Form 1040 Line 1. This amount would flow to your MA Form 1 as wages on Line 3.
If this is the case for you then you need to speak with a MA Tax agent to determine if the amount shown on your MA Form 1 is correct as filed.
