TomD8
Level 15

State tax filing

There is no conflict between my previous answer and the Massachusetts rule you cited.  You have to pay MA income tax on any Massachusetts-source income you might have.  If you never actually (physically) work in Massachusetts, then you have no Massachusetts-source income.

 

If your employer ever required you to go to Massachusetts for work purposes, then the income from the work you performed there would be Massachusetts-sourced, and taxable by both MA and by your resident state of Ohio.  But in that scenario, you'd be able to claim a credit on your OH tax return for the taxes paid to MA, so you wouldn't be double-taxed.

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