See 2020 Form 1 Instructions page 9 begins exempt pensions and page 36 for the Circuit Breaker credit worksheet.
Pensions and annuities. Income from most private pensions or annuity plans is taxable in Massachusetts. Certain government pensions are exempt under Massachusetts law. If a pension is exempt, enter “0” on line 4, Form 1, and note the source on the dotted line to the left.
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