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Thank you for the detailed reply, @RaifH ! That was very clear and helpful. We will file as full year MA resident as our move was just for the summer and plan was always to come back to MA. 

 

Couple of follow up questions. 

1. Given that we will be considered residents of MA, do owe any taxes on capital gains and dividend tax to TX for the portion we received when we were in TX?

2. Just curious, if I had converted my IRA to Roth in TX, would that have changed who we paid taxes to?

 

Thank you