Non-resident state tax: Non-Massachusetts sourced capital gains and other income

[saulgoodman]

Hi, I moved from MA to WA in Oct 2020 and I have found that I need to file a non-resident state tax return for MA. There are 2 questions I have regarding sourcing capital gains and other income:

1. I was given a free stock by Robinhood when I joined their platform when I was in MA (before 2021). I subsequently sold the stock after moving from MA to WA in 2021. Is that sourced from MA or can I check the box that says Non-Massachusetts sourced?
2. I received a Form 1042-S (I'm a resident alien for tax purposes) that has my MA address in it (even though it was mailed to my new address, which is probably irrelevant). I've added this income (and federal withholding) as other reportable income (and withholding not reported in W2). Is this income sourced in Massachusetts because it has the old address in it? 

[ErnieS0]

Your Robinhood Markets (HOOD) stock is Massachusetts income because its connected with your MA employment.

Your Form 1042-S is non-MA income if was all earned while you lived and worked in Washington. The address is not very important. People move and addresses don’t get updated.