topic Live in NH, work in MA in State tax filing

Live in NH, work in MA

travelnurse — Mon, 23 Feb 2026 12:19:38 GMT

My legal residence is NH. I am working for 13 weeks in MA. I signed a tax form attesting to the fact that I am a NH resident. I thought it was so I would not pay MA taxes. However, I am still having MA taxes withdrawn. I thought income was taxed based on the state you live in, not where you work. Any help is greatly appreciated.

Re: Live in NH, work in MA

MayaD — Fri, 17 Feb 2023 14:20:51 GMT

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.

For more information please check:mass.gov

Re: Live in NH, work in MA

TomD8 — Fri, 17 Feb 2023 14:46:48 GMT

To expand on @MayaD's answer, work income is "sourced" where the work is actually (physically) performed. Therefore any work you performed in Massachusetts is "Massachusetts-sourced", and taxable by Massachusetts.

The general rule is that a state can only tax non-residents on income "sourced" within that state.