Florida retiree spent > 183 days in Massachusetts

[Marty D]

My principal residence (domicile) is Florida. I also own a condo in Massachusetts. Because of Covid complications (Florida cancelled all elective surgeries), I lived in the MA condo for more than 183 days in 2021. My income is from Social Security (not taxed by MA), a qualified pension, and IRA distributions. MA law says "Even if an individual is not domiciled in Massachusetts, the individual is still a tax resident of Massachusetts if they maintain a permanent place of abode in Massachusetts and spends more than 183 days of the taxable year in Massachusetts."

Which form(s) do I use for the MA tax filing - Resident, Nonresident, or Part-Year Resident?

[TomD8 · Accepted solution]

You file as a resident, using Massachusetts Form 1.

https://www.mass.gov/doc/draft-2021-form-1-massachusetts-resident-income-tax-return/download

[maglib]

@Marty D   did the 183 days include temporary hospital stay or not in your owned place of abode?  If so then you may not be a full year resident. 

" a dwelling place that is maintained only during a temporary stay in Massachusetts for the accomplishment of a particular documented purpose. A temporary stay is defined as a predetermined period of time not to exceed one year." https://www.mass.gov/technical-information-release/tir-95-7-change-in-the-definition-of-resident-for...