What is the difference between NON-MASSACHUSETTS PORTION OF INCOME and INCOME EARNED WHILE NOTE A RESIDENT?

[AnnetteB]

Non-Massachusetts portion of income would refer to income that did not come from a Massachusetts source.  For example, income earned from another state such as working in another state or having a rental property in another state.

Income earned while not a resident refers to any income from any source that was earned while you did not live in a state (such as Massachusetts).  For example, if the question was asked in the context of “income earned while not a resident of Massachusetts,” it could include income earned from working in Massachusetts while living in a different state.