Non Massachusetts portion of deductions

[tna035]

I’m filling my MA state return and got to the point to enter non MA portion of amount you paid during 2020 to SS, Medicare, US or MA retirement. 

it says “if you are filing as a non resident and all the income subjected to the witholdings mentioned above are not MA SOURCED, the entire  amount of deduction shown on this screen should be allocated as NON-MA portion.”

it automatically enters my “All States” amount of let’s say it’s $5k. Then there is box to fill in my NON MA portion. 

while I was a non MA resident for part of the year, I worked in MA during this time. So I understand this is MA sourced income and should NOT be included in the NON MA portion. However, the other part of the year I lived in MA but worked in NH. Would this also be considered MA sourced, since I lived in MA? If so that means if enter 0 as non MA sourced, correct? Not exactly sure how “MA sourced” is defined.  

thanks!

[ErnieS0]

Correct. Your Non-MA portion is $0. The Non-MA portion of Social Security and Medicare is W-2 income that is not being taxed by Massachusetts. Income earned while living and/or working in MA is MA income so the whole amount of FICA tax is MA.