Income added back:

Estate income (Schedule CB worksheet) - Earned income from an estate, e.g. the estate is in probate, or cannot be settled due to a pending lawsuit; any interest income earned from funds left in the account, or rental income earned from rental property that is part of the estate is included. Generally reported to beneficiaries on a K-1.

Gains included in U.S. Schedule D (not including losses) - CB Worksheet, Part 3., Lines 12 -17

Interest income from U.S. and Massachusetts government bonds, notes and bills - CB Worksheet, Part 2, Line 8