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State tax filing
There is no "weird contract" between NH and MA.
Massachusetts taxes non-residents only on Massachusetts-source income. Work income is "sourced" where the work is actually (physically) performed. This principle applies to residents of all other states, not just to residents of New Hampshire.
To put it another way, a non-resident of Massachusetts who performs no services within Massachusetts has no income tax obligation to Massachusetts on the income from that work.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
‎June 26, 2024
1:20 PM