massachusetts NR apportionment

[lewey]

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]

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.

[lewey]

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]

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.

[lewey]

Thanks for your insight.  The 40% example was only to try to understand if "working from home" qualifies one to apportion. The real example , initially stated , was essentially , can i apportion if I worked in Massachusetts for 12 weeks , experienced a layoff , and then received 26 weeks severance "at home"  in New Hampshire ?  Approximately 12/38 as a percentage?

thanks

[JohnB5677]

Included in Massachusetts gross income

Massachusetts gross income includes income from sources within Massachusetts. It specifically includes income:

• Gained from or connected with any trade or business, whether or not you were actively engaged in a trade or business or employment in Massachusetts in the year you received income from
• Severance and accumulated sick leave

MA non-resident income