• Interest from obligations of other states and their political subdivisions (including your share, if any, from a partnership, an S corporation and a grantor-type trust or non-Massachusetts trust). Do not include exempt interest already included in line 1;
• Taxable distributions from Massachusetts S corporations not reported in Schedule B, line 2. Distributions in excess of the Massachusetts accumulated adjustments account are dividends to the extent of the corporations Massachusetts accumulated earnings and profits. For more information, see Regulation 830 CMR 62.17A.1;
• Interest and dividends from a partnership, S corporation, grantor-type trust, or non-Massachusetts estate or trust from Massachusetts Schedule E. Generally, portfolio interest and dividend income from partnerships and S corporations should al-ready be included in the Schedule B, line 1 and line 2 amounts;
• Interest from a trade or business that is reported on Massachusetts Schedule C, line 32; or
• Interest or dividends from a mutual fund, if such distributions are not included in line 1 or line 2.

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