Part-year Resident and Nonresident Taxpayers

(a) Part-year Resident Taxpayers . Part-year resident Taxpayers may deduct the dollar amount determined by multiplying their charitable contribution deduction, calculated in the same manner as for full-year resident Taxpayers under 830 CMR 62.3.2(4), by the part-year resident pro-ration formula, which is the number of days of Massachusetts residency divided by 365.

(b) Nonresident Taxpayers . Nonresident Taxpayers may deduct the dollar amount determined by multiplying their charitable contribution deduction, calculated in the same manner as for full year residents under 830 CMR 62.3.2(4), by the fraction representing their income subject to tax in Massachusetts divided by their total income from all sources. See 830 CMR 62.5A.1(8)(b).