What Is My Massachusetts Residency Status?

Your Massachusetts residency status determines which return you file and how Massachusetts taxes your income.

Massachusetts Resident

You are considered a Massachusetts resident if:

• Massachusetts was your domicile (permanent home) for the entire tax year, or
• You maintained a permanent place of abode in Massachusetts and spent more than 183 days in the state during the year.

Residents generally report all income, regardless of where it was earned.

Massachusetts Nonresident

You are a nonresident if:

• You were not domiciled in Massachusetts, but
• You earned income from Massachusetts sources.

Examples of Massachusetts-source income include:

• Wages earned while working in Massachusetts
• Income from a Massachusetts business
• Rental income from Massachusetts property
• Certain gambling winnings from Massachusetts sources

Nonresidents generally file Form 1-NR/PY and report only Massachusetts-source income.

Massachusetts Part-Year Resident

You are a part-year resident if:

• You moved into Massachusetts during the tax year, or
• You moved out of Massachusetts during the tax year.

Part-year residents generally report:

• All income received while a Massachusetts resident, and
• Certain Massachusetts-source income received while a nonresident.

Part-year residents file Form 1-NR/PY.

What If I Am Both a Nonresident and a Part-Year Resident?

If you:

• Lived in Massachusetts for part of the year, and
• Received Massachusetts-source income while a nonresident,

you are considered both a nonresident and a part-year resident for tax purposes.

In this situation:

• File Form 1-NR/PY.
• Select the option indicating you are filing as both a nonresident and part-year resident.
• Complete Schedule R/NR (Resident/Nonresident Worksheet) to separate income received during each residency period.

Special Rule for Married Taxpayers

If one spouse is a Massachusetts resident and the other is not, special filing rules may apply.

When a joint federal return has been filed:

• Massachusetts may allow separate state filing in certain situations.
• Each spouse's residency status should be reviewed carefully to determine the correct Massachusetts filing requirement.

How to File Separate Massachusetts Returns

If separate Massachusetts returns are needed:

1. File the federal return.
2. Wait for the federal return to be accepted.
3. Change the filing status for the first spouse and file that Massachusetts return.
4. If the second spouse is required to file a Massachusetts return, the second spouse will need to create a separate account and file that return separately.

Important Notes

• Residency is based on your domicile and physical presence during the year.
• Spending more than 183 days in Massachusetts can affect your residency status even if you consider another state your permanent home.
• Nonresidents and part-year residents generally file Form 1-NR/PY.
• Taxpayers who are both nonresidents and part-year residents must complete Schedule R/NR.
• Filing requirements may differ when spouses have different residency statuses.
• If you're unsure of your residency status, review where you lived, worked, and maintained your permanent home during the tax year.