Do I count MA as an additional state of residency for 2016?

[user001927589]

I lived in MA from approximately 1/11/2016 to 6/28/2016 for college. In July, I moved to NYC (made all my income there). My permanent address and hometown is in NY state. Since all I did in 2016 was go to school in MA but none of my income is connected to there, do I need to add it as a state of residency?

[DS30 · Accepted solution]

No, you will not need to claim residence in MA if your permanent residence is NY, you were only in MA for school and you earned no income in MA during the 2016 tax year.

In this instance, you will only need to file a NY residence state income tax return to report all your income.