File the composite return on Form 1-NR/PY (not Form MA NRCR) along with the applicable schedules and attachments. 1. Residents Complete the Massachusetts AGI Worksheetin the Form 1 instructions. 2017 Form 1, Line 27 Massachusetts AGI Worksheet- No Tax Status for Residents (Only If Single, Head of Household or Married Filing Jointly) For information regarding No Tax Status You must enter an amount in all fields; if not applicable, enter 0. Share sensitive information only on official, secure websites. Any federal tax law changes to this deduction will not be automatically adopted. Our service allows you to take the whole process of completing legal documents online. Please limit your input to 500 characters. Please let us know how we can improve this page. Residents - Complete the Massachusetts AGI Worksheet in the Form 1 instructions. massachusetts form 1 fillable pdf. Thank you for your website feedback! . The maximum deduction of $2,500 is phased out based on: The deduction is disallowed if MAGI exceeds certain thresholds. Graduate interest $3,000 All the information and news about Massachusetts Adjusted Gross Income Worksheet that many users are concerned about are provided here with the most objective analysis and review. Excluded from gross income under I.R.C. Applies only to undergraduate education loans and not to graduate education loans, Unlike the federal deduction, there is no maximum deduction amount allowed; whatever amount qualifies is allowable. Can I claim withholding paid by another entity on Form MA NRCR? Please remove any contact information or personal data from your feedback. Federal: Married filing joint taxpayer with federal "modified AGI" of $103,000. Use this button to show and access all levels. There are special rules for wages or other compensation paid to employees who are working remotely (working from home or a location other than their usual work location) due to the COVID-19 Pandemic. No Tax Status and Limited Income Credit can reduce the amount of personal income tax you pay. On the other hand, Massachusetts' taxes on alcohol are some of the lightest in the U.S. Total IRA/Keogh plan distributions, qualified If you're required to file, you may still qualify for this status depending on your Massachusetts AGI. All other types of income that fall within the definition of Massachusetts source income. Nonresidents determine amount allowable by multiplying the amount reported on U.S. Form 1040, Line 25 by line Form 1-NR/PY, 14g, Deduction, and Exemption Ratio. What should I do if a member of the composite return claims the same withholding that was included on Form MA NRCR on their individually filed Form 1-NR/PY? Payments from the United States or a state or local government, or their agencies, related toa qualified disaster in order to promote the general welfare, but only to the extent that any expense compensated by such payment is not compensated for by insurance or otherwise. 2% S Corporation shareholders may claim the deduction for health insurance premiums paid by the S Corporation on behalf of the: This deduction may not be taken during any calendar month that the taxpayer is eligible to participate in any subsidized health plan maintained by: If a taxpayer was eligible to participate in a subsidized health plan maintained by his wife's employer from June 30 through December 31, then he cannot use amounts paid for health insurance coverage for June through December to figure this deduction. Massachusetts Cigarette Tax. The feedback will only be used for improving the website. A .mass.gov website belongs to an official government organization in Massachusetts. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. deduction must be prorated based upon the amount of taxpayer's Massachusetts gross income (derived from sources within Massachusetts) to totalincome (derived from all sources). If your Massachusetts Adjusted Gross Income (AGI) doesnt exceed certain amounts for the taxable year, you might qualify for No Tax Status (NTS) or Limited Income Credit (LIC). tax forms near me. Read through the entire document to be sure that you have not skipped anything. The deduction is subject tofederal limitations and is adjusted annually for inflation. massachusetts agi worksheet on form 1 2020. massachusetts state tax form 2020. mass agi worksheet. See Form 8814 under Line 2b below. The terrorist attacks against the United States on September 11, 2001, or. A deduction is allowed for interest paid by the taxpayer, up to an annual maximum of $2,500, for a qualified education loan for both undergraduate and graduate education subject to taxpayer income limitations. The unemployment compensation is for only one person who received $23,481. The only paper alternative is for each partner or shareholder to file their own Form 1-NR/PY. Married filing joint taxpayer with federal "modified AGI" of $85,000. . From owningreal or tangible personal property in Massachusetts. Enter your adjusted gross income (AGI) from Form 1040, 1040-SR, or Form 1040-NR, line 11, figured without taking into account the amount from Schedule 1 (Form 1040), line 20 . Suggestions are presented as an open option list only when they are available. This includes (but isn't limited to) rent, gains, and interest from selling or exchanging: Tangible personal property legally located in Massachusetts, Any interest in a Massachusetts cooperative housing corporation, Any interest in a Massachusetts timeshare (or similar arrangement). In the case of compensation for personal services, report all Massachusetts source income even though you didn't receive theentire amount. Massachusetts allows a deduction for undergraduate tuition if the total paid exceeds 25% of the taxpayer's Massachusetts adjusted gross income. Allowable Schedule Y, Line 12 Massachusetts deduction - $1,100, Married filing joint taxpayers with modified AGI of $115,000, ($120,000 - $115,000) = 17% phase out percentage. Please let us know how we can improve this page. If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site. The amount allowed is entered on either Mass Form 1 or 1-NR/PY, Schedule Y, Line 12. Composite returns by professional athletic teams. We will use this information to improve this page. If your Massachusetts AGI doesn't exceed certain amounts for the taxable year, you qualify for No Tax Status (NTS) and aren't required to pay any Massachusetts income tax, but stillneed to file a tax return. When calculating Form 8582, limit the allowance amount ($25,000) for rental real estate activities with active participation to the amount you were allowed for federal purposes. Then, divide your Massachusetts gross income into 3 parts: Combine Part A income tax, Part B income tax, and Part C income tax to get your total income tax. Massachusetts state income tax Form 1 must be postmarked by April 18, 2023 in order to avoid penalties and late fees. Nonresidents and part-year residents Complete Schedule NTS-L-NR/PY: No Tax Status and Limited Income Credit, Lines 1 - 11. If you qualify, fill in Form 1, Line 29. Married filing separate taxpayers don't qualify for either NTS or LIC. Sample Form Updated: May, 2005 Page 1 of 3. Beauty Products . Adjusted gross income is on IRS Form 1040line 11. unrelated to an individual's academic course of instruction. These forms are subject to change only by federal or state legislative action. contact the Massachusetts Department of Revenue. Any trade of business, including any employment you carried on in Massachusetts, whether or not you actively engaged in a trade, business, or employment in Massachusetts in the year you received the income, Participating in any lottery or wagering transaction in Massachusetts, Owning (or having any interest in) real or tangible personal property in Massachusetts. If youre submitting documents with an abatementapplication (Form ABT) or amended tax return, attach the Massachusetts AGI worksheet. This page is located more than 3 levels deep within a topic. Please remove any contact information or personal data from your feedback. More Small business taxes Small business income tax Business Show 1 more Ask a lawyer - it's free! FAFSA on the Web Worksheet provides a preview of the questions . Residents - Include gross income from all sources, both in and out of Massachusetts. How will DOR verify the withholding amounts claimed on Form MA NRCR? Massachusetts source incomereceived by a nonresident who is a citizen of a foreign country. If Line 7of your Massachusetts AGI worksheet is lower than the maximum amounts below, you qualify for LIC. as it is treated as a deduction to arrive at Massachusetts taxable income. Some page levels are currently hidden. Multiply gross income by the amount of sales made within Massachusetts, and then divide by amount of sales made everywhere. A .mass.gov website belongs to an official government organization in Massachusetts. Minus income excluded from both federal income and Massachusetts income. Graduate interest $1,900 The credit will be claimed on the 2021 Form MA NRCR line 22. Allowable Schedule Y, Line 10 federal deduction, Allowable Schedule Y, Line 12 Massachusetts deduction, Form 1, Line 27 Massachusetts AGI Worksheet - No Tax Status and. Prepare And e-File your 2021, 2022 MA Income Tax Return. $2,300 x 17% (.17) = $391 phase out amount. Each electing non-resident team member must sign, under penalties of perjury, a statement stating their qualifications and election to file a composite return. "Education debt" must be a loan that meets all of the criteria below: Please note: The loanmust have been used solely for the purposes of paying tuition and other expenses directly related to the school enrollment. If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site. If you don't qualify for No Tax Statusbut your Massachusetts AGI still doesn't exceed certain limits, you might qualify for the Limited Income Credit (LIC), which can lower your taxes. Create this form in 5 minutes! An official website of the Commonwealth of Massachusetts, This page, 2021 Massachusetts Personal Income Tax forms and instructions, is, 2021 Massachusetts Personal Income Tax forms and instructions. 127, Qualification for College Tuition Deduction, The federal deduction at I.R.C. Each electing non-resident team member must sign, under penalties of perjury, a statement stating their qualifications and election to file a composite return. annuities, interest, dividends, and gains from sellingor exchangingintangibles) unrelated to: Selling or exchanging real or tangible Massachusetts personal property. Top-requested sites to log in to services provided by the state. Form 1 is the general individual income tax return for Massachusetts state residents. Posted March 24, 2022. The rep said "bear with us, we are working on it, should be done in a week or so". Total student loan interest $3,200 ultiply the amount of the allowable deduction by. Individual Income Tax Return, I.R.C. Nonresidents file Form 1-NR/PY, Massachusetts Nonresident or Part-Year Resident Income Tax Return. For Massachusetts, 100% of the qualified insurance payments are deductible. The amount reported on U.S. Form 1040, Schedule 1, Line 29 must be entered on either: Mass Form 1 or 1-NR/PY, Schedule Y, Line 7. Single Head of household (see instructions) Married filing joint return (both must sign return) You are a custodial parent who has released claim to exemption for child(ren) To file an abatement or amended return regarding college tuition deduction, you must provide the following: Federal Student Loan Deduction to show that the deduction was taken federally, Massachusetts Undergraduate Student Loan Deduction to show that the Residents: If you do not qualify for No Tax Status, but you are single and your Massachusetts AGI is between $8,000 and $14,000, or if you are filing as head of household and your Massachusetts AGI is between $14,400 and $25,200 plus $1,750 per dependent, or if you are married filing a joint return and your Massachusetts AGI is between $16,400 Please do not include personal or contact information. Be an individual or the estate or trust of a deceased nonresident partner, Be nonresidents for the entire taxable year, Elect to be included in the composite return by signing a statement, Agree to be subject to Massachusetts tax jurisdiction,and, Waive the right to claim deductions, exemptions, and credits allowable under, No. L 0.00 Cart. , the maximum combined graduate and undergraduate interest paid deduction allowed`. The feedback will only be used for improving the website. These items are allowed, however, only to the extent that the deductions and exemptions relate toMassachusetts source income. Massachusetts gross income includes incomefrom sources within Massachusetts. Schedule NTS-L-NR/PY(Line 7), Massachusetts income that you would include if you were a full year Massachusetts resident, minus Schedule NTS-L-NR/PY(Line 9), additional adjustments to incomethat would be allowed if you were a full-year Massachusetts resident. Massachusetts gross income is federal gross income:Plus income excluded from federal income but included in Massachusetts incomeMinus income included in federal income but excluded from Massachus. Suggestions are presented as an open option list only when they are available. Facebook-square Instagram Add Lines14a through14c. Use this button to show and access all levels. Free printable 2022 Massachusetts Form 1 and 2022 Massachusetts Form 1 Instructions booklet in PDF format to print, fill in, and mail your state income tax return due April 18, 2023. contact the Massachusetts Department of Revenue. If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site. The special income sourcing rules adopted for those working remotely are intended to minimize disruption for employers and employees during the COVID-19 state of emergency. A .mass.gov website belongs to an official government organization in Massachusetts. Compensation for personal servicesperformed in Massachusetts, regardless of where paid. Line 9c, "Qualified unemployment deduction," of Schedule Y, Other Deductions, is now factored into the Massachusetts AGI Worksheet/Limited Income Credit (MAWK_AGI) calculation, as intended. If you need assistance, please contact the Massachusetts Department of Revenue. Qualified college tuition expenses include only those expenses designated as tuition or mandatory fees required for theenrollment or attendance of the taxpayer or any dependent of the taxpayer at an eligible educational institution. Nonresidents and part-year residents can take only those costs that relate to Massachusetts employment. A lock icon ( If you're requiredto file but do not qualify for NTS, you may qualify for this credit depending on your Massachusetts AGI. Skewness of the data can be interpreted from its skewness coefficient. Since this single taxpayer's federal modified AGI is $50,000 or less, he or she can deduct interest as follows: This deduction must be prorated based on the amount of taxpayer's Massachusetts source income to his/her total income. 221 for the same interest payments. Returns filed without the appropriate Massachusetts K-1s may be rejected. Eligible members of a composite return must: No. Schedule X, Line 2 Worksheet. 2. ($120,000 - $115,000) = 17% phase out percentage ) or https:// means youve safely connected to the official website. the full amount of undergraduate interest. Go to the e-signature tool to e-sign the document. You skipped the table of contents section. Massachusetts agi worksheet Learn about Massachusetts gross, adjusted gross, and . Massachusetts Deduction: Married filing joint taxpayers with modified AGI of $148,000 This deduction impacts the calculation ofNo Tax Status and theLimited Income Credit,as it is treated as an adjustment to arrive at Massachusetts adjusted gross income on theMassachusetts AGI Worksheet and Schedule NTS-L-NR/PY. The credit will be claimed on the 2021 Form MA NRCR line 22. If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site. Single taxpayer with federal modified AGI of $48,000, Allowable Schedule Y, Line 10 federal deduction - $2,500, , the maximum federal deduction for combined undergraduate and graduate interest paid was an allowable Massachusetts deduction. Top-requested sites to log in to services provided by the state. For more information visitLearn about No Tax Status and Limited Income Credit. Individual Income Tax Return (Page 1), or Form 1040X - Amended U.S. (2) Enter total of Schedule Y lines 1-10 (3) Subtract (2) from (1) (not less than 0) We will use this information to improve this page. These rules are effective for the period beginning March 10, 2020 and ending 90 days after the Governorof Massachusettsgives notice that the Massachusetts COVID-19 state of emergency declared in the Governors Declaration of a State of Emergency to Respond to COVID-19 is no longer in effect. Thank you for your website feedback! For Massachusetts AGI: S $8,000 or less HH $14,400 or less, plus $1,000 per dependent MFJ $16,400 or less, plus $1,000 per dependent. File Now with TurboTax We last updated Massachusetts Schedule NTS-L-NR/PY in January 2023 from the Massachusetts Department of Revenue. Add Lines14a through14c.Form 1-NR/PY, Line 14e, Non-Massachusetts source income: Any additional income that you would include if you were a full year Massachusetts resident. Pension income from any U.S. government or Massachusetts contributory annuity, pension, endowment or retirement fund you contributed to. Nonresident Massachusetts gross income(from sources within Massachusetts). Form 1, Line 27 Massachusetts AGI Work-sheet. If you rely exclusively on your Social Security checks . Massachusetts Alcohol Tax. The feedback will only be used for improving the website. Fill out Schedule NTS-L-NR/PY. , the maximum allowable deduction (combined interest of $3,300 - $561= $2,739 but limited to $2,500), Married filing joint taxpayers with modified AGI of $148,000. daniel kessler guitar style. Share sensitive information only on official, secure websites. This worksheet will determine the household rent payment based on the greatest of 10% of Monthly Gross Income or 30% of Monthly Adjusted Income. The Instructions for Form 1040 include a similar worksheet that you can use instead of the worksheet in this publication. The full amount of your unemployment income is required to be included in the calculation of household income. Do this by completingForm 8582, using only the amounts from activities that generate income subject to Massachusetts tax. Payments from non-compete clauses/covenants not to compete, which pay over a number of years. Theology - yea To be eligible for payments, a person or legal entity must either: have an average adjusted gross income (AGI) of less than $900,000 for tax years 2018 and 2019 or derive at least 75 percent of their AGI from farming, ranching, or forestry-related . The catch-up contribution for 2021 remains at $1,000. If your total combined income for the year after the above calculation is $25,000 to $34,000, you may owe taxes on up to 50% . Please remove any contact information or personal data from your feedback. Thank you for your website feedback! massachusetts agi worksheet form 1. raul peralez san jose democrat or republican. A PTE filing Form NRCR on behalf of its participating non-resident members may claim the sum of all PTE credits allocable to the members who have elected to participate in the Non-resident Composite Return. See. Any professional athletic team with 2 or more qualified electing nonresident team members can file a composite tax return as an agent for the qualified electing nonresident team members. If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site. This page is located more than 3 levels deep within a topic. Massachusetts Agi Worksheet Desember 01, 2021. . For nonresidents, these include: Casinos and slots parlors located in Massachusetts, Multi-jurisdictional lottery if the ticket was bought within Massachusetts, Pari-mutuel wagering paid by Massachusetts racetrack or simulcast center, Any other wagering transaction within Massachusetts. Some page levels are currently hidden. No deduction is allowed forthe following: No deduction is allowed for any portion of expenses that are: Massachusetts allows 2 student loan interest deductions for interest paid on a "qualified education loan:". Enter your adjusted gross income (AGI)* from Form 1040, 1040-SR, or 1040-NR, line 11: 1. Massachusetts agi worksheet on form 1 2019 . Fill in one only. Massachusetts will continue to follow the Code of January 1, 2005. For income exclusions, see CPD Notice 96-03. . A partnership, S corporation, or a trust or estate canfile an electronic composite return on Form MA NRCR and make estimated tax payments as an agent on behalf of 2 or more qualified electing nonresident members. Tuition payments for students pursuing graduate degrees at such colleges or universities arent eligible for the college tuition deduction. in 2021. . 1. A PTE filing Form NRCR on behalf of its participating non-resident members may claim the sum of all PTE credits allocable to the members who have elected to participate in the Non-resident Composite Return. Income fromcertain intangibles (e.g. You're considered a nonresidentair carrier employee(a subset of flight crew members) if you're an operator who needs to have an air carrier certificate because of your commercial flight activities or because of the size of your aircraft. You can also notify DOR of your individual change of address via MassTaxConnect. This deduction doesnt impact the calculation of No Tax Status andthe Limited Income Credit,as it is treated as a deduction to arrive at Massachusetts taxable income. $30,000 Since taxpayers' modified AGI of $148,000 exceeds the modified AGI threshold for married filing joint taxpayers ($135,000 or more), taxpayers may not claim the student loan interest deduction. 35(a); 62(a)(19);106(b)(1); 162(l)(A), (B); 213; 220(f)(1); 223; 401(c)(1). Archer MSAs were created to help self-employed individuals and employees of certain small employers meet medical care costs for themselves as well as for their spouses and dependents. Employees compensated on a mileage basis: Multiply gross income by total mileage traveled in Massachusetts, and then divide by the employee's total mileage upon which the employer computes total wages. The amount reported on U.S. Form 1040, Schedule 1, Line 29 must be entered on either: If youre submitting an abatement or amended tax return to show that the deduction was taken federally, youll need to provide the following: The feedback will only be used for improving the website. Form 1 Instructions requires you to list multiple forms of income, such as wages, interest, or alimony . Allowable Schedule Y, Line 12 Massachusetts deduction - $700, undergraduate interest not claimed as a federal deduction, was an allowable Massachusetts deduction, Alternatively, Schedule Y, Line 10 - $1,700 and Line 12, $1,500, if it is clear that taxpayer doesnt qualify for No Tax Status of Limited Income Credit. See TIR 16-15. Mass.gov is a registered service mark of the Commonwealth of Massachusetts. Top-requested sites to log in to services provided by the state. Get access to thousands of forms. Since taxpayers' federal modified AGI is $105,000 or less, they can deduct interest as follows: Married filing joint taxpayer with federal "modified AGI" of $85,000. Individual Income Tax Return what is massachusetts agi worksheet. (1) Such net amount of the Part A adjusted gross income of trustees or other fiduciaries subject to taxation under sections nine or ten as is payable to or accumulated for persons not inhabitants of the commonwealth to the extent that such income would not be subject to taxation under section five A if received by a non-resident. Form 1, Schedule Y, Line 16. In general, nonresidents and residents have the same deductions and exemptions to determine taxable income. Adjusted gross income is gross income reduced by certain business expenses and other deductions claimed on Massachusetts Schedule Y, Lines 2 to 10, and Line 18. The amount reported on U.S. Form 1040, Line 25 must be entered on either: Part-year residents must only include the amount of the deduction while a Massachusetts resident. Federal Deduction:($120,000 - $115,000) = 17% phase out percentage Please limit your input to 500 characters. A lock icon ( Include Massachusetts gross income from all your sources. Due to the COVID-19 pandemic the determination of working days outside of Massachusetts for remote workers may be affected for tax years 2020 and 2021. It specifically includes income: In general, nonresidents and residents have the same deductions and exemptions to determine taxable income. Archer MSAs are tax-exempt trusts or custodial accounts to which tax-deductible contributions may be made by individuals with a high deductible health plan. . Please do not include personal or contact information. Taxable unemployment compensation. The only part of your income that gets taxed is the amount you get within Massachusetts. Illness from an anthrax attack that occurred on or after September 11, 2001, and before January 1, 2002. ) or https:// means youve safely connected to the official website. If the skewness coefficient is positive, then it is positively skewed or right skewed. Part B (Massachusetts Form 1, Line 10 or Form 1-NR/PY, Line 12) income is Massachusetts gross income not included in Schedule B or D. 3. Massachusetts College Tuition Deduction worksheet to verify calculation Substantiation of expenses Federal Student Loan Deduction to show that the deduction was taken federally Copy of Form 1040 - U.S. IRA/Keogh Plan, Qualified Charitable IRA . Form MA NRCR can only be filed electronically, either through, Yes, a new withholding line (line 17) has been added to the 2021 Form MA NRCR. Thank you for your website feedback! Halve your Social Security income. Unlike the federal deduction, the Massachusetts deduction is allowed regardless of: This deduction doesnt impact the calculation of. Form 8814 and the amount on Form 8814, line 4, is more than $1,150, you must enter certain amounts from that form on Worksheet 1-2. Although the exclusion is no longer available federally for tax year 2021, Massachusetts taxpayers may still claim the deduction. You'll only be taxed if you earn more than 50% of your pay in Massachusetts, meaning that your scheduled flight time in Massachusetts is more than 50% of your total scheduled flight time when employed during the year. Please limit your input to 500 characters. Examples of carrying on business in Massachusetts (and thereforenot ancillary): When you're present inboth Massachusetts and elsewhere on the same day, that day will be treated as 1 full day spent present for business in Massachusetts. Mass.gov is a registered service mark of the Commonwealth of Massachusetts. Amount of deduction must be reported on Mass. Top-requested sites to log in to services provided by the state. This deduction impacts the calculation of No Tax Status and the Limited Income Credit as it is treated as an adjustment to arrive at Massachusetts adjusted gross income on the Massachusetts AGI Worksheet and Schedule NTS-L-NR/PY. The deduction is equal to the amount by which the tuition payments, less any scholarships,grants or,financial aid received, exceed 25% of the taxpayer's Massachusetts adjusted gross income. Form 1-NR/PY, Line 2, Part-Year Resident Ratio, Form 1-NR/PY, 14g, Deduction and Exemption Ratio. Qualified education loan means any debtincurred by the taxpayer solely to pay qualified higher education expenses on behalf of the taxpayer, the taxpayer's spouse, or any dependent of the taxpayer, atthe time the debtwas incurred. Mass.gov is a registered service mark of the Commonwealth of Massachusetts. _____ 2. . Form 1, Line 29 Worksheet. ARPA, which was signed into law on March 11, provides that, for taxpayers whose 2020 modified adjusted gross income is less than $150,000, the first $10,200 of unemployment compensation received in 2020 is not included in the taxpayer's 2020 gross income. 221 for both graduate and undergraduate student loan interest paid (, Reported on Schedule Y, Line 10, which has a maximum amount allowed), The Massachusetts deduction for interest paid on a qualified undergraduate student loan (, Reported on Schedule Y, Line 12, which is unlimited), A deduction is allowed for interest paid by the taxpayer, up to an annual maximum of $2,500, f, or a qualified education loan for both undergraduate and graduate education s, Federal modified adjusted gross income (MAGI), Qualified education loan means any debtincurred by the taxpayer solely to pay qualified higher education expenses on behalf of the t, This deduction impacts the calculation of, as it is treated as an adjustment to arrive at Massachusetts adjusted gross income on the, Massachusetts Undergraduate Student Loan Interest Deduction, It is administered by the financial aid office of a two-year or four-year college at which, a qualified dependent was enrolled as an undergraduate student. Your presence for business in Massachusetts is "ancillary", or secondary to your main duties,if your occasional presence in Massachusetts for: Issecondaryto your primary out-of-state duties that you perform outside of Massachusetts.
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