I'm moving from GA to MA for a few years and must continue claim GA residence to keep my remote job. How do I keep my legal residence as GA but live in MA?

[jacobshelby7877]

We own a home in GA, and will rent it out to others after we move. We will rent a home in Boston while we are there. My husband will be a MA resident with his new job and my son will go to school in MA. However, I work remotely and can only keep my job if my legal residence is GA. We only intend to stay in Boston for a few years at most.

[rjs]

This is a legal question, not a tax question. States typically have different definitions of a resident for different purposes. The requirements to be considered a resident for your job might be different from the requirements to be considered a resident for income tax purposes. You should consult a local employment lawyer in Georgia who is familiar with the residence requirements that apply to whatever type of job you have, and can advise you accordingly.

[DanielV01]

It depends.  This situation can be very tricky because both Georgia and Massachusetts have interesting definitions as to what constitutes a "resident" by state law (and Massachusetts' treatment can have a bearing as to how Georgia will tax you also).  

First, you need to know what Georgia's residency requirements are for tax purposes. Per Georgia Statute, Ga. Code Ann. § 48-7-1(10)(A):  Under Georgia law, a taxpayer can be considered a “resident” of the state for income tax purposes in one of three ways: (i) being a “legal resident” of the state (this is synonymous with “domicile”); (ii) residing in the state on a more or less regular or permanent basis and actually residing in the state on Dec. 31 of the tax year or (iii) residing in the state for at least 183 days (or part days) of the tax year.

If you are not renting out your home (or renting for less than fair rental value, such as to a family member for the purpose of covering house payments), you might legitimately be able to claim that you are still a Georgia resident for tax (and domicile) purposes.  However, if you are renting for profit (or with a profit intention), it will be more difficult to say that you are "maintaining a domicile" for that first definition.  Please keep in mind:  My answer is based on tax advice and implications, not legal advice.  For any information on how your situation legally affects you, you may need to consult an attorney.

And it can be quite complicated because Massachusetts is going to consider you a statutory resident at the very least.  A statutory resident is someone who is a resident, not by maintaining a domicile (main home of residence), but by maintaining a residence (the apartment in Boston), as well as a physical presence of 183 or more days in Massachusetts.  If you meet that definition, (even if you are able to maintain the Georgia residency to keep your remote job), Massachusetts will also tax your income earned.  Then, you will have to claim a credit for the tax of Massachusetts on your Georgia tax return.  (This is how it works from a tax standpoint when a taxpayer is a statutory resident of one state and a domiciliary resident of another).  I can't answer whether or not Massachusetts' tax treatment of your income of this period affects your legal residency status in Georgia or not (a question for an attorney).  

You may wish to do the following:  find out what the actual requirements are to maintain your Georgia residency status for your remote job.  That may provide the clarity you are looking for.  (It may be, for example, that you misunderstood the residency requirement.  You may also be able to ask a hypothetical do get guidance without disclosing your actual situation).  If that does not resolve your situation, you may wish to discuss this with an attorney to see what legally is necessary to maintain residency for that job.  

Either way, you do well posing the question and getting clarity.  I hope this was of assistance.