July 22, 1983

You inquire as to the Massachusetts income tax treatment of compensation you received from both Massachusetts sources and foreign sources for university research and lectures performed in Ireland and France during 1982. For purposes of this ruling it is assumed that at all relevant times you were a legal resident of Massachusetts.

The Internal Revenue Code excludes from federal gross income the foreign earned income of a citizen or resident of the United States who, during any period of 12 consecutive months, is present in a foreign country or countries during at least 330 full days. (I.R.C. s. 911).

Massachusetts gross income is federal gross income as defined under the Code with further additions and deductions. (G.L. c. 62, ss. 1(c), 2(a)). Earned income from foreign sources, excluded under Code Section 911, is added to federal gross income in determining Massachusetts gross income. (G.L. c. 62, s. 2(a)(1)(C)).

Based upon the foregoing, it is ruled that the compensation you received in 1982 from both United States sources and foreign sources for your services performed abroad is subject to Massachusetts income taxation.

Very truly yours,

/s/Ira A. Jackson

Ira A. Jackson
Commissioner of Revenue

July 22, 1983

LR 83-58