Line 14e of Massachussets Form 1-NR/PY

[cnori]

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.

[DMarkM1]

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.  

[cnori]

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

Thanks again