part year resident state tax

[atulagarwal_92128]

Hi, I am a full-time employee of a consulting company in NY. I spent 34 days in Illinois and 28 days in Massachusetts at two client sites. Should I file part-year resident taxes in MA and IL? 

[MaryK4 · Accepted solution]

No, if you maintained your New York residency, you do not file Part-Year resident tax returns in states where you worked- you may have to file a nonresident return.  The filing threshold for the nonresident states you indicated are below.  You can prepare the state returns in TurboTax online, and if you do not have a liability, delete the state so you do not have to file and pay the Turbo Tax fees.  (I have been recommending this because there are so many factors, but TurboTax makes it easy to check.)

Illinois

Nonresidents. Individuals must file if they earned enough taxable income from Illinois sources to have a tax liability (Illinois base income from line 46, Schedule NR, is greater than Illinois exemption allowance on line 50), or are claiming a refund of Illinois income tax withheld in error. Attach a letter of explanation from employer.

Massachusetts

Nonresidents.  Nonresidents  are  required  to  file  if  Massachusetts-source income exceeds the lesser of $8,000 or the taxpayer’s personal exemption amount ($4,400 Single or MFS, $6,800 HOH, or $8,800 MFJ) multiplied by the ratio of Massachusetts-source income to total income.