Massachusetts Part Year Resident State Return

[sandy916]

Hello,

I need help with my state return. I currently work remotely for a company in New Hampshire but I live in Massachusetts. I started this job in February 2022 while I was still living in New York after graduating college. I moved out of NY at the end of March and moved to NH. Then, in September, I moved to Mass. All of these moves happened while I was working with the same company. So, now I'm filing NH and Mass state returns. I'm still at the Mass state return but I'm a bit confused about the "Non-Massachusetts Portion of Income" section ("Non-MA Portion" field). It is coming up blank because my employer didn't deduct the state income tax from my paycheck/w2. So, I calculated the income I've earned manually while I lived in MA. Do I fill out this section with the income I've earned while I was in NY and NH before September? Or is it all of my income because technically it's from a company in NH?

Hypothetical number:

Total wages: 10,000

Income while in NY: 1000

Income while in NH: 6000

Income while in MA: 3,000

[ErnieS0]

The Non-MA Portion of Income is the amount of money you earned when you were not a resident of Massachusetts. In your example, the Non-MA Portion is $7,000 ($1,000 NY + $6,000 NH).

You will also have to calculate your Non-Massachusetts portion of Social Security and Medicare tax on the screen "Non-Massachusetts Portion of Deductions."

Figure the NY and NH portion of W-2 Box 3 and multiply that by 6.2%. Multiply Box 5 by 1.45%.

New Hampshire does not have an income tax. You will not have to file a return unless you have interest and dividend income over $2,400 ($4,800 for joint filers).

[sandy916]

Thank you! Also, can I claim a credit for tax paid in Mass when I file my NY state return?

[ErnieS0]

No. You will not be able to claim a credit for tax paid to another state unless you have income taxed by two states.

In your example, you lived and worked in New York and lived and worked in Massachusetts so you would file part-year returns in both states and report NY income to NY and MA income to MA. There would be no overlapping income to claim a double-tax credit.

[sandy916]

Thanks again! Now with the NY state return, do I have to add anything on this screen? The first sentence kind of indicates I need to because my w2 doesn't have NY income tax withheld, but the second sentence kind of contradicts? Also, I already allocated my $1000 on the previous page which is the Form W-2 Summary screen.

[ErnieS0]

Yes, you will have to add New York City income if you lived in NYC and your W-2 has no NYC amounts in Boxes 18-20.

"Your Form W-2 Summary" is to allocate New York wages. "Your Wages Summary" is to allocate New York City Income.