topic Part year or full year resident ? in State tax filing

Part year or full year resident ?

user17656733235 — Thu, 05 Feb 2026 18:41:19 GMT

I was a resident in PA in 2024 I traveled outside US and I am back in MA DEC 2025

now should I file part year residency for Ma or what should I do ?

as a summary during 2025 most of the year I was outside USA came back on DEC 2025 different state

Re: Part year or full year resident ?

Vanessa A — Thu, 05 Feb 2026 18:55:07 GMT

I am assuming you are a US Citizen. If so, then you would file as a part year resident if you were not in the country for 2025 up until December and your home prior to leaving the country was in PA.

The exception would be if you had a home in MA the entire time that you maintained, received your mail, had your drivers license registered too, etc. In this case, then this would be considered a temporary absence and you would then file as a full year resident of MA if you did not have any other permanent home.

If you are not a US Citizen or Green Card holder, then your time outside of the country may mean you did not meet the substantial presence test. If this is the case, you may need to file form 1040 NR which TurboTax does not support, but our partner Sprintax.com does. They would also then be able to help you with your state taxes and what you need to file.

Re: Part year or full year resident ?

user17656733235 — Thu, 05 Feb 2026 19:01:21 GMT

My driver license and mailing address was in PA tell I came back on Dec 2025 in MA I didn’t have a home or anything related to me in MA first time here I changed everything to MA

Re: Part year or full year resident ?

user17656733235 — Thu, 05 Feb 2026 19:03:47 GMT

Should I report to PA that my income state tax is 0 ?

Re: Part year or full year resident ?

Vanessa A — Thu, 05 Feb 2026 19:15:49 GMT

No. In PA, if you have no income, then you do not need to file a PA return. If you had income that you were receiving while traveling and you maintained a home in PA, then that income would be taxable to PA. You are considered to be a resident of PA until you establish a home elsewhere.

You will only need to file a MA return as a part year resident reporting the income you earned while a resident of MA. Income earned or received while not a resident or physically present in either state is not taxable to either of those states.

So basically, any income you earned in December would be reported on your MA Part Year return. If you did not receive any income in December, then you would not need to file a MA return either.