Line 14e of Massachussets Form 1-NR/PY

I am a resident of CT and work in MA. My income includes:

1. employer wages in MA and

2. Non-MA interest and dividends

I understand that I am taxed for (1) in federal and MA taxes. I am taxed for (2) in federal and CT state taxes. For (2) again, I am not taxed for in MA per Schedule-B of MA 1-NR/PY.

My question is in Line 14 of MA tax form:

14a: is the MA wages from my employer

14e: Should I report interest and dividends earned as a non-MA resident in this line? These amounts are non-MA earnings.

Thanks.

1612

Expert Alumni

Apr 8, 2025 11:44:06 AM

Yes. Line 14 e on the MA NR/PY form 1 is for non-MA income. This number is used to determine the ratio of MA to Non-MA income. That ratio is then applied the MA tax on all income to arrive at the non-resident tax on only MA-income.

New Member

Apr 8, 2025 12:00:47 PM

Thank you very much. This is what I already did and was just confirming.

Thanks again

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Line 14e of Massachussets Form 1-NR/PY