I have a small amount distribution from a non-qualified plan. It is reported on W-2 with the amount shown in line 1, line 11 and line 16. When transferring to the MA return, it is double-counted. It shows up as income on line 3 as Wages and also on line 9 as other income from Schedule X. I notice on the Federal return, it was reported on line 1 in 2021 but is reported as Other income in 2022.