NH and MA income, SS deduction

[kenhoyt]

NH resident with NH income pays into social security. Spouse has MA W2 so they file MA-NR. Would the MA deduction for SS be $2000 or $4000? Logic says $2k but worth asking. Thanks!

[MaryK4]

You would use the $4000 because Massachusetts calculate an amount based on the TOTAL income, then applies the percentage of Mass vs. nonMass income- so it is proportional when the deduction is applied.