massachusetts NR apportionment

Forum|Forum|6 years ago
March 23, 2020
1 reply
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I live in New Hampshire and worked from January 1 to April 1 - 2019 in Massachusetts. At that point i was laid off from this long time employment. I was however generously given a 26 week severance, paid to me regularly like i was still employed. Can i apportion my Massachusetts Gross Income for just the amount of time i actually traveled to and worked in Massachusetts ( 12 weeks ) ?

ReginaM

Level 12

I am sorry you were laid off..

No, you would treat your severance pay just as if you were still employed. Your filing status depends on your income level, and residency. Here is the State of Massachusetts Filing Requirements for more information.

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leweyAuthor

Level 2

i realize i am required to file a Massachusetts NR income tax ( earned > $8000 and live 365 days a year in NH ) . Quite possibly i am missing the point. If based on the above statement , i was hired by a Massachusetts employer - and worked two days in Massachusetts and three days in NH ( @ home ) for an entire year - could i apportion my Mass Income - for the 40% worked in Massachusetts? if the answer is "Yes" would that then mean that for the 6 months i was collecting a severance , was i essentially working "at home" ?

thanks

DaveF1006

Level 15

You would apportion all income 40% for Mass severance and otherwise. Don't try to split hairs with the severance pay unless you wish to argue your position in tax court, if examined.

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