I was a long term Massachusetts resident who physically left the state in September 2023. I have moved to Portugal and will make Portugal my tax residence. I am playing with the idea of selling stocks before year end 2023, that have unrealized capital gains. Will Massachusetts be entitled to tax these capital gains?
The only connection I have to Massachusetts that I have left is in 2022 I sold assets from an S Corp based in Massachusetts and will continue to receive 1231 payments from this sale until 2025.
Thank you.
