1     Alimony received (from U.S. return) (full and part-year residents only; see instructions)1.00
2     Taxable IRA/Keogh and Roth IRA conversion distributions (from worksheet) 2.00
3     Other gambling winnings (sources other than Massachusetts state lottery). Not less than "0"3.00
     Note: Gambling losses are not deductible under Massachusetts law... Do not report  Massachusetts  
     state lottery winnings here; instead, report them on Form 1, line 8b or Form 1-NY/PY, line 10b.  
4     Fees and other 5.25% income. Not less than "0" 4 .00
5    Total other 5.25% income. Add lines 1 through 4. Not less than "0." Enter here and on Form 1,  
     line 9 or Form 1-NR/PY, line 11 .00