Massachusetts Residency Status

Article ID: 59076  

Question
How Do I Determine My Massachusetts Residency Status?

Answer

There are three different categories of resident status under Massachusetts tax law:

1. You are a Full-Year Resident if your legal residence (domicile) is in Massachusetts or if you maintain a permanent place of abode in Massachusetts and during the year spend more than 183 days, in the aggregate, in the state. If you fit this description you should file a Massachusetts Resident Income Tax Return, Form 1.

2. You are a Nonresident if you were not a resident of Massachusetts but earned Massachusetts income (e.g., from a job in Massachusetts). You must report such income by filing a Massachusetts Nonresident/Part-Year Resident Income Tax Re- turn, Form 1-NR/PY.

3. You are a Part-Year Resident if you either moved into or moved out of Massachusetts during the taxable year. In this case, you must reduce certain income, deductions and exemptions based on the number of days you were a resident or on the amount of your income that is subject to Massachusetts tax. Part-year residents must file a Massachusetts Nonresident/Part-Year Resident Income Tax Return, Form 1-NR/PY. If both categories 2 and 3 apply to you, you will have to file both as a nonresident and as a part- year resident. In these cases, you must file one Massachusetts Form 1-NR/PY and complete the Resident/Nonresident Worksheet, Schedule R/NR, to calculate the portion of income earned while a part-year resident and the portion of income earned while a nonresident. If you are required to file as both a part-year resident and a nonresident, be sure to fill in the oval below the address section of Form 1-NR/PY to indicate that you are completing Schedule R/NR and enclose Schedule R/NR with your return. See TIR 95-7 for more information regarding resident status. For information on how to file as a part-year resident/nonresident, visit DOR’s website at www.mass.gov/dor or call (617) 887-MDOR or toll-free in Massachusetts 1-800-392-6089.


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Views: 2481 Created on: Jun 15, 2013