If you have income that was earned outside of MA while you were not a resident of MA you enter that income amount in the non-MA boxes. Here are a couple of examples:
1. You lived in NH all year and had a bank account that earned interest; that interest is non-MA
2. You lived in MA part of the year and lived in NH part of the year but worked in NH; the wages you earned while living in NH are non-MA.
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