| Schedule Y |
| Included in Gross Income | Type of Income | Must Be Reported: | Amount is Deducted on: | If/Because: |
| No | Incapacitated Firefighter/Police Officer Income | Form 1, Line 3 | Schedule Y, Line 4 | by law income is excludible from Massachusetts gross income |
| Yes | Out of State Employee Contributory Government Pension Income | Form 1, Line 4 | Schedule Y, Line 13 | based on out of state pension deduction/exemption rules |
| Yes | Supplemental Unemployment Benefits | Form 1, Line 8a | Schedule Y, Line 9 | the benefits are repaid in the same year |
| Yes | Jury Duty Pay | Schedule X, Line 4 | Schedule Y, Line 9 | jury duty pay is surrendered by the employee to the employer in return for continuing the employee's normal salary while on jury service |
| No | U.S. Tax Treaties Income | Form 1-NR, Various | Schedule Y, Line 4 | an item of income is exempt to U.S. residents who are working in a country overseas, that same item of income will be exempt to residents of foreign countries "nonresident aliens" who are working in the U.S. Under these treaties, nonresident aliens are taxed either at a reduced rate, or are exempt from U.S. income taxes on certain items of income they receive from sources within the United States. Each treaty is different and may specify that either all income is exempt, or only certain types of income are exempt. |
| |
| Schedule B |
| Included in Gross Income | Type of Income | Must Be Reported: | Amount is Deducted on: | If/Because: |
| Yes | Mass Bank Interest Income | Schedule B, Line 1 | Schedule B, Line 5 | amount is then reported on Form 1, Line 5, Form 1-NR/PY, Line 7 |
| No | Interest Income from Certain U.S. Obligations | Schedule B, Line 1 | Schedule B, Line 6 | |
| No | Interest Income from Mass. Obligations | Schedule B, Line 1 | Schedule B, Line 6 | |
| Yes | Interest Income from Other State. Obligations | Schedule B, Line 1 | not deducted | |
