My spouse and I have two abodes: one in California and one in Massachusetts.
I claim California residency and my spouse claims Massachusetts residency. For 2020, I spent 365 days in California and my spouse spent 360 days in California and 5 days in Massachusetts. Although all of our family activities are in California, my spouse maintains a Massachusetts drivers license and is registered to vote there. I hold a California license and am registered to vote there.
All my income comes from California sources. All of my spouse's income comes from states Other than California and Massachusetts.
We believe the correct way to file in Massachusetts is to use Form 1-NP/PY as married filing jointly and and to attribute income as either MA sourced on not.
