My 1099-R has an old address on it (NH), and the state (box 15) is also NH. I lived in MA for all of 2021. Do I need to file taxes for NH or can I claim it for MA?

[csteele1162]

Even though the form says NH, can I claim the income for MA and just file a MA return? Or do I need to file NH taxes now? To clear, I did not reside at the out-of-state address for any part of 2021 and do not live there now. Thank you!

[MayaD]

You need to claim the income on MA return. You will have to file a NH non-resident return to get a refund if you have any NH state income tax withheld. 

[csteele1162]

Thank you! So the withheld state taxes box (box 14) is empty, so I shouldn’t need to file a non-resident form, correct? 

[Opus 17]

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@csteele1162 wrote:

Thank you! So the withheld state taxes box (box 14) is empty, so I shouldn’t need to file a non-resident form, correct? 

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If you have changed your permanent residence to MA, then you only owe MA income tax.  If there is no actual NH withholding, there is no reason to file an NH return.

If your permanent home is still NH (and it could still be considered your permanent home even if you are away for more than a year, it depends on your facts and circumstances) then you would need to file in both states.