MA non-resident filing

The calculation of total wages earned outside of Massachusetts should be your total wages less your MA wages. Do not use your adjusted gross income in the calculation. 

On the page, Wages you earned outside of Massachusetts, you only make an adjustment if the wages earned outside of Massachusetts are not correct. This is uncommon and usually does not need to be adjusted. 

It only needs to be adjusted if:

• If you have multiple states on your W-2(s), some other states may have additional income that is not taxable in Massachusetts or may not have income that would have been taxable had you been a Massachusetts resident.
• If Massachusetts income is not reported on your W-2(s), the wages on box 1 of your W-2(s) may be greater than or less than the wages that may or may not have been taxable to you had you been a Massachusetts resident.