I worked from home in NH from MAR through DEC 2020. My employer in MA changed my W2 working state location to NH. Could I have to pay MA tax if I file with this W2?

[JohnW152]

If you worked in Massachusetts for this employer in January and February, you’d most likely need to file a Massachusetts return.  If you never worked there during the year, you wouldn’t.

Income is supposed to be reported to the state in which it's earned. Generally, this means out-of-state workers have to file a return for their work state in addition to their resident state.

If you’re saying the employer didn’t list Massachusetts or any amounts in boxes 15 -20 of your W-2 (the state portion), and that no Massachusetts withholding was taken, then Massachusetts probably isn’t looking for a return from you.

[mskreger24]

Thanks JohnW152.  Understood.  My question is, what if my W2 states I only worked in MA from Jan through Feb and the remainder of the year (March through December) was worked in NH.  Will I only have to pay MA state taxes for Jan & Feb?  Is there anyway MA could come back and ask for taxes for the entire year if my W2 only states I worked there for 2 months?

[MaryK4]

Yes, IF you switched to telework not because of the worldwide Covid-19 pandemic.  (See  Technical Information Release 20-15)

There is a possibility Massachusetts could try to make you pay for the entire year (non-resident teleworkers who worked in Massachusetts prior to the COVID-19 state of emergency will continue to be taxed in Massachusetts).  However, because the change was made before the official state of emergency and not because- it seems you are okay.  Also, because your employer only withheld for Jan and Feb, it seems that you transitioning to work in New Hampshire was pre-planned.  (Employers can actually get into more trouble than you if they improperly withhold, and they really have no reason to risk it).  

If you have questions, it is best to discuss with your employer just to make sure.

@mskreger24