topic Do I need to pay MA salary earned when working outside the US for the majority of the year as a resident alien and MA nonresident? in State tax filing

Do I need to pay MA salary earned when working outside the US for the majority of the year as a resident alien and MA nonresident?

anojjj — Mon, 23 Feb 2026 09:44:11 GMT

I am a resident alien and MA nonresident. I had a remote appointment for more than half of the year and thus worked remotely outside the US for more than half of the year.

My salary came from a university in MA. Do I need to apportion the amount of salary earned while working physically outside MA or the whole amount of salary is subject to MA tax even if I worked outside MA for the most of the year? Thanks!

Re: Do I need to pay MA salary earned when working outside the US for the majority of the year as...

DaveF1006 — Mon, 30 Jan 2023 17:49:54 GMT

Yes, according to this Massachusetts State website, "If you're a nonresident of Massachusetts, you must file a Massachusetts Income Tax Return if you received Massachusetts source income in excess of your personal exemption multiplied by the ratio of your Massachusetts source income to your total income, or your gross income was more than $8,000 – whether received from sources inside or outside Massachusetts".

At this point, it depends on the income you earned while working remotely outside the US. If your total income earned in 2022 is more than $8000, you need to file. If your Massachusetts sourced income is more than your personal exemption amount ($4400 if single or $8800 if filing jointly or Head of Household).

Re: Do I need to pay MA salary earned when working outside the US for the majority of the year as...

anojjj — Mon, 30 Jan 2023 23:31:02 GMT

Thank you! Just to confirm, is the whole univeristy salary subject to MA tax or only the portion I received while physically working in MA?

Re: Do I need to pay MA salary earned when working outside the US for the majority of the year as...

DaveF1006 — Tue, 31 Jan 2023 00:22:02 GMT

Since you physically worked in Massachusetts for a portion of the year, you are a part-year resident of Massachusetts. Your income earned for the the part of the year you lived in Massachusetts is taxable.