Question

Should i include my 1099-NEC in my Non-Massachusetts Portion of Income

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If you lived in MA, then all income you receive is taxable to MA no matter where it is from.

If you did not live in MA, and the 1099-NEC is from a MA source, then it would be taxable to MA.

If you did not live in MA and the 1099-NEC is not from a MA source, then it would not taxable to MA.

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