I have lived all of 2017 in VA. However I sold my home in MA in 2017 (short-sale). How do I report the sale of the home in MA on my MA non-resident state return?

[MaryK1 · Accepted solution]

If you did not have a gain on the sale, you do not need to file a Massachusetts tax return.

As a nonresident, you need to file income tax returns with Massachusetts if your Massachusetts gross income (from sources within Massachusetts) is greater than either $8,000 or the prorated personal exemption you're entitled to, whichever is less. Nonresidents file Form 1-NR/PY, Massachusetts Nonresident or Part-Year Resident Income Tax Return.

Massachusetts gross income, also known as Massachusetts source income, is income you gained from sources within Massachusetts, including and excluding specific income items.

Excluded from Massachusetts gross income