Reside in MA but plan to do seasonal work in SD

  • I'm currently a Massachusetts resident.  I plan to do some seasonal work in South Dakota, a non income tax state.  I have not made any income in MA this year and do not plan to.  I actually would like to establish residency in a new state.  But my question is how do I handle my taxes next year?  Do I still pay taxes to MA for work I did in SD?  Do I even have to file MA state taxes if I didn't make any income in MA?