TomD8
Level 15

State tax filing

@ljkater --

 

For the period March 10, 2020, through September 13, 2021, Massachusetts applied emergency pandemic income sourcing rules to wages or other compensation paid to employees who worked remotely (working from home or a location other than their usual work location) due to the COVID-19 Pandemic.  Scroll down to Employees working remotely in this reference for the details:

https://www.mass.gov/info-details/covid-19-tax-relief-summary#:~:text=After%20September%2013%2C%2020...

 

The "emergency income sourcing rule" was that such wages were subject to Massachusetts income tax even though the taxpayer was working remotely from another state.

 

So wages you earned remotely outside that time period would not be subject to MA income tax.  If you had MA taxes withheld outside that time period, you would be eligible to have them refunded.

**Answers are correct to the best of my ability but do not constitute tax or legal advice.