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Self employed
@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.
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‎October 27, 2021
11:05 AM