I left my art studio in 2019 in RI and moved my art business to MA where I've lived since 2018. I'm wondering if I need to submit RI taxes for 2019 studio rent costs?

[allieelia]

I'm wondering if I may choose MA as the art business location and avoid filing 2019 RI state taxes because I stopped renting my RI studio in 2019 and have lived only in MA?

[ColeenD3]

If you have physically moved in 2018 and have no income in 2019 for RI, then there is no reason to file a return.

[allieelia]

Thank you that is helpful! I did have to pay a 2019 Tangible tax to the city of Pawtucket, RI for renting my art studio in 2018, and I did pay for 3 months of studio space for 2019 in RI but the studio is part of my art business expenses and all located in MA throughout 2019.  If I only need to file taxes for work/income received in the state I've lived in 2019 should I take RI off my state taxes for 2019 and the Federal 2019 in my turbo tax worksheet as well?

[JohnB5677 · Accepted solution]

You have correctly accounted for RI expenses in your current MA business.  You had no income in RI; therefore, you should not file a tax return in RI, and you can eliminate the state, both as a state tax and from the Federal information.