The MA definition for "part-time resident" stipulates that you must "Move to Massachusetts during the tax year and become a resident" but I'm not sure how to interpret that when they don't define "resident". My driver's license/voting registrations are still based in Virginia, and in 2017 I lived in Massachusetts for 113 days.
I'm also not sure how to answer the question of my state residency on Dec 31st 2017: my current local address in Massachusetts, or my permanent address in Virginia?
