Question

Arizona Form 309 question - Enter the following information for the totals paid to Massachusetts, if different.

Forum|Forum|4 years ago
April 3, 2022
1 reply
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In 2020, I had moved from MA to AZ, but was a 100% resident of AZ in 2021, so my company granted me RSUs when I lived in MA, so I am continuing to pay tax and get a separate W2 from MA, which is fine, but I just need help answer a couple of questions in AZ form 309 please:

1) Enter the following information for the totals paid to Massachusetts, if different:

For this question, it auto populates an amount that is not matching with the MA W2, so do I enter the amounts shown in boxes 16 and 17 of MA W2 or just leave the fields blank despite the amount populating showing slightly differently?

2) The next page from number 1 above, asks me to put a description of this income, and the auto-filled value is "WAGES", do I leave it as is or change it to something like "RSUs vested" or something like that since this income isn't really "Wages"?

3) The next page is similar to number 2 above and shows a description field with a "CAPITAL GAINS" value of $209, where is this value coming from in the Federal forms? Since I lived in AZ all 2021, I should put $0 under "Portion taxed by MA", and put the full $209 under "portion taxed by AZ", correct?

Please answer all the questions, I really appreciate it in advance.

AmyC

Employee

1. Use the state line boxes 16 & 17 for MA. MA taxes pension income while the federal does not. I don't see how only RSU would cause an income difference so you may have more going on.

2. RSU income is reported on w2 with wages so that is fine.

3. Since the RSU is from MA, a capital gain on RSU would be income to MA and may be taxable. It is also included in your resident state income of AZ. If it is taxed by MA, AZ will offer you a credit on the lower of the state tax liabilities on the money. If $209 is the only income, MA would not tax it. MA only requires filing if you have MA income of $8,000 or more. If your RSU value was below that, you would not be required to file MA.

AZ tax information

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