New FL resident working from home for MA company

[Forsytha1979]

Hey all

i recently moved down to FL and work from home for my company which is an MA based company.  Is there anyway to structure my payroll to avail of the FL 0% state tax?  

[SusanY1]

Unfortunately, no.  Massachusetts is one of a handful of states that specifically taxes income earned by telecommuters as Massachusetts sourced income.  

The only exception to this is a temporary exemption in some cases for 2020 income where the employee is working from another state due solely to the COVID-19 pandemic. 

[Forsytha1979]

Thanks susan

i thought the workout would be to have the company register as a foreign corporation in florida and file a Corp tax return there yearly for an instate employee - me.

[TomD8]

@SusanY1  --  But see Example (5)(a)(1.2) in this reference:  https://www.mass.gov/regulations/830-CMR-625a1-non-resident-income-tax#-3-income-subject-to-massachu...

[Forsytha1979]

Interesting - in reading that point it only talks about apportioned earning for days in MA but it 100% of my actively is completely remotely in FL in theory there would be $0 / 0% apportioned to MA.  

[TomD8]

According to the reference I cited, MA does not tax non-resident remote workers who never physically work in MA.  I don't know if @SusanY1  has information that supersedes that reference.