AdamNe
Employee Tax Expert

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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