Alimony with MA non-resident form

[Shansenbio]

Hi, I’m trying to file my mass non- resident form. I live in NH and work is MA  so I understand that my earned wages from my MA employer are taxable but my question is about alimony.  Me and my ex-spouse both live in NH. I receive alimony payments but I wouldn’t think I should have to pay MA income tax on those but turbo tax won’t let me designate them as “non-MA” amount in the form. So my questions is do I need to pay MA income tax on alimony payments received in NH as a NH resident?

[TomD8]

No.  MA taxes non-residents only on MA-source income, such as earnings from worked performed in Massachusetts.  Alimony is not "MA-source" income.

https://www.mass.gov/regulations/830-CMR-625a1-non-resident-income-tax#-4-income-not-subject-to-mass...

As an aside, if the alimony order is from January 1, 2022 or later, the person who receives alimony does not count it as income on their Massachusetts taxes.

https://www.mass.gov/info-details/alimony?_gl=1*jluqo0*_ga*ODY0MTc3NDgwLjE3MDE5NjM5NTA.*_ga_MCLPEGW7.....

[DMarkM1]

As TomD8 states MA does not tax alimony payments received by non-residents that are not MA source income.  After entering the alimony received in the federal interview, you can "Edit/Continue" the MA nonresident return interview in step-by-step mode.  "Update" the "Adjustments" section.  In the allocation pages you will find the "Taxable Alimony" amount which you can enter into the "Non-MA" box to exclude it from MA taxes.