Schedule Y
Included in Gross IncomeType of IncomeMust Be Reported:Amount is Deducted on:If/Because:
NoIncapacitated Firefighter/Police Officer IncomeForm 1, Line 3Schedule Y, Line 4Income received by a firefighter, police or correctional officer incapacitated in the line of duty is excluded from Massachusetts gross income. However, the income must be reported as wages; the amount is then claimed as a Schedule Y deduction.
YesOut of State Employee Contributory Government Pension IncomeForm 1, Line 4Schedule Y, Line 13

Individuals who move into Massachusetts and receive pension distributions from their former states' employee contributory government pension plans may deduct such amounts from Massachusetts gross income if the former state does not tax income received by its residents from Massachusetts contributory public employee retirement plans.

The income received must first be included in the employee's Massachusetts gross income as pension income. If the amount is deductible from Massachusetts gross income, it is then claimed as a deduction on Schedule Y.

YesSupplemental Unemployment BenefitsForm 1, Line 3Schedule Y, Line 9Benefits received from an employer-financed fund to which the employees did not contribute are  taxable as wages. Taxpayers may have to repay some of their supplemental unemployment benefits to qualify for trade readjustment allowances under the Trade Act of 1974. If such amounts are repaid in the same tax year as received, they may be deducted.

To claim this deduction, however, the amount of supplemental unemployment benefit must be reported as income; amount is then claimed as a deduction on Schedule Y.
YesJury Duty PaySchedule X, Line 4Schedule Y, Line 9Jury duty pay reflected on a Form 1099 must be included in both the employee's federal and Massachusetts gross income and reported on Schedule X. If the jury duty pay is surrendered by the employee to the employer in return for continuing the employee's normal salary while on jury service, then the amount is claimed as a deduction on Schedule Y.
NoU.S. Tax Treaties IncomeForm 1-NR, VariousSchedule Y, Line 4To the extent that income is excluded federally per a tax treaty, it is excluded for Massachusetts purposes. However, the income must be reported as wages; the amount is then claimed as a Schedule Y deduction.
 
Schedule B
Included in Gross IncomeType of IncomeMust Be Reported:Amount is Deducted on:If/Because:
YesMass Bank Interest IncomeSchedule B, Line 1Schedule B, Line 5amount is then reported on Form 1, Line 5, Form 1-NR/PY, Line 7
NoInterest Income from Certain U.S. ObligationsSchedule B, Line 1Schedule B, Line 6 
NoInterest Income from Mass. ObligationsSchedule B, Line 1Schedule B, Line 6 
YesInterest Income from Other State. ObligationsSchedule B, Line 1not deducted