CT and MA tax return

I worked less than a month for the State of Connecticut remotely in 2021, then moved to a company in MA. My wife works remotely for the State of Connecticut remotely in 2021 until August, then worked mostly remotely (she went to the office once a week). We lived in MA in 2021, and file jointly. Do we have to file tax return for both states? Thank you!!

485

Expert Alumni

Apr 18, 2022 6:08:34 AM

Yes. Your wife’s income earned while working in a Connecticut office is taxable to Connecticut. Any remote work is not.

Connecticut imposes an income tax on nonresidents on their Connecticut taxable income derived from or connected with sources within this State. Compensation earned for personal services rendered as an employee in Connecticut is considered Connecticut source income.

Update to Commissioner’s Bulletin of March 4, 2021

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CT and MA tax return