TomD8
Level 15

State tax filing

Be aware that Massachusetts considers you a full-year resident for tax purposes (making ALL your income subject to MA taxation) if you maintain a permanent place of abode in Massachusetts, and spend a total of more than 183 days of the tax year in Massachusetts, including days spent partially in Massachusetts. (Do not count days spent in Massachusetts while on active duty in the U.S. armed forces.)

https://www.mass.gov/service-details/learn-about-legal-and-residency-status-in-massachusetts

 

You can find the definition of "permanent place of abode" in the same web reference.

 

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