Hello @jeast1 !

Thanks for the question. I'm happy to help. 

If you move to Florida and away from Massachusetts permanently during a tax year, you may be able to file a part-year resident return for Massachusetts for that year. You will be liable for any pass-through income (regardless of whether it was earned in FL or MA) for the dates during which you were a resident, and you will be able to allocate the income you earned after the date you moved as non-resident income (meaning it will not be taxed). 

If you were a lawful resident during any period of time in MA during the tax year, there is no way to retroactively change that and prevent your income from being taxed in MA.  

@jeast1 just to clarify,

If you continue to own or keep up a permanent residence in MA, the 183 day rule applies. If you spend more than half your time in MA, you are a full-year resident. 

However, if you give up your residency when you move and no longer own or keep up a permanent residence in MA, you will be considered a part-year resident in the year you move, and a non-resident in future years.