topic My MA form 1 line 3 is ~7% more than Federal form 1040 line 1 (wages, salaries, tips etc), what are possible reasons? in State tax filing

My MA form 1 line 3 is ~7% more than Federal form 1040 line 1 (wages, salaries, tips etc), what are possible reasons?

GlukktReclaimer — Mon, 09 Mar 2026 04:44:22 GMT

Hi all, turbotax found that my Massachusetts form 1 line 3 is ~7% more than my federal form 1040 line 1 (wages, salaries, tips etc), what are possible reasons? I am not employee of any government, have no pension, not taking income from pension or social security and do not work outside of US. I do have some RSUs vested in 2021 but were granted in California a few years ago (not sure if it's relevant). My W-2 box 1 is in line with federal 1040 line 1 but not so with MA form 1 line 3. I am also full-year MA resident.

Re: My MA form 1 line 3 is ~7% more than Federal form 1040 line 1 (wages, salaries, tips etc), what are possible reasons?

SweetieJean — Sun, 27 Feb 2022 22:34:45 GMT

Start by checking your data entry for any typos, especially the MA state boxes on W-2 forms.

Re: My MA form 1 line 3 is ~7% more than Federal form 1040 line 1 (wages, salaries, tips etc), what are possible reasons?

GlukktReclaimer — Mon, 28 Feb 2022 02:06:53 GMT

Thanks! I can see amount on MA Schedule INC column C (state wages/income) is same as federal 1040 line 1, and also in W-2 MA section, box 1 and box 16 show same amount and it is same as federal 1040 line 1. Is there a possibility that turbox tax is not doing it right? I cannot find how it arrives at the number on MA form 1 line 3.

Re: My MA form 1 line 3 is ~7% more than Federal form 1040 line 1 (wages, salaries, tips etc), what are possible reasons?

GlukktReclaimer — Mon, 28 Feb 2022 14:32:52 GMT

I think the main issue was caused by turbotax adding box 16 in CA section on W-2 to box 16 in MA section on W-2 and used the result on MA form 1 line 3. The box 16 in MA section is same as box 1 of W-2 (so difference between MA and Federal wages on W-2).

To correct it, I need to ask turbotax to only use MA section for wages when working on MA return.