@anonymous283 wrote:
Sorry I'm talking about NYC local tax. My income is from NY. I did not update my driver's license or registered to vote in MA as I was uncertain when I'd return to NY. I plan to return to NY sometime in 2022. I shouldn't have to change all these things for a temporary move.
Further comment to my previous answer:
The fact that you yourself call it a "temporary move" is a strong argument that you never abandoned your NY residency, and that you are still a resident of NY even today. You can be domiciled in one place even if you life a long time in another place.
Even if you are domiciled in NY, you can be assessed MA resident income tax if you have a "permanent place of abode" in MA and live in MA more than 183 days of the year. If that is true, then you have to file a resident return in both states, which can result in double taxation.
https://www.mass.gov/service-details/learn-about-legal-and-residency-status-in-massachusetts
Read these articles as well.
https://www.blog.rapidtax.com/can-resident-two-states-time/
https://www.bakertilly.com/insights/dual-state-residency-can-result-in-dual-taxation
To avoid double taxation, you will have to make a determination that you gave up your domicile in NY, and then prove it to NY. If you can do that, then the date you gave up your NY domicile is the date you began your MA domicile, and you would owe part-year returns in both states instead of full year returns. If you are still domiciled in NY, but you are a legal resident of MA (more than 183 days) you owe double state tax and there's not much legally you can do to prevent it, except hire a really good tax preparer to help you out of this mess.
