Am I a nonresident or part-time resident of Massachusetts if I moved here in September 2017, am employed here, but my permanent address is in Virginia?

[vdrumm8]

The MA definition for "part-time resident" stipulates that you must "Move to Massachusetts during the tax year and become a resident" but I'm not sure how to interpret that when they don't define "resident". My driver's license/voting registrations are still based in Virginia, and in 2017 I lived in Massachusetts for 113 days. 

I'm also not sure how to answer the question of my state residency on Dec 31st 2017: my current local address in Massachusetts, or my permanent address in Virginia?

[MaryK1 · Accepted solution]

Domicile is based on facts and circumstances- an important factor is DO YOU INTEND TO MAKE MASSACHUSETTS YOUR HOME?  or are you only there on a temporary basis.  For tax purposes, in general, your resident state taxes you on all income, a nonresident state only taxes you on state source income.  Note also, that both Virginia and Massachusetts can tax you if you spend more than 183 days. 

Your domicile, or legal residence, is your true home or main residence. You may have multiple residences at one time, but only 1 domicile. You can't choose to make your home one place for general living purposes and in another for tax purposes. Your legal residence is usually where you maintain your most important family, social, economic, political, and religious ties, and it depends on all the facts and circumstances per case, including good faith.

[vdrumm8]

Thank you! One last point of confusion: the 2nd question under "My Info" just says "Tell us the state(s) you lived in." This wording makes it sound to me like any state I lived in should be included, no matter how temporary, or is this just asking for my domicile/legal residence?

[MaryK1]

I agree, the wording needs to be clearer ( even which states you were a resident of), we get lots of questions because states are added by mistake- it should be domicile/legal residence.  Let us know if you have any other questions.