Remote teaching of a college class

[garyterrisail]

I teach two college courses for MA colleges but remotely. I am not on campus

[ErnieS0]

I assume you are asking this question because you teach classes remotely for Massachusetts colleges but do not live in MA.

In that case, your income would not be taxable to MA with ONE EXCEPTION.

Massachusetts has decided that non-residents have to pay MA tax if, immediately prior to the pandemic, they worked in MA but are now working remotely due to COVID-19. In other words, if you taught on campus prior to the outbreak but are now teaching remotely, then you are subject to MA tax.

A good indicator would be that your colleges withheld MA income tax and reported your income as MA wages in Boxes 16-20 of your W-2s.

Related Resource:

• Massachusetts Source Income for Non-Residents Telecommuting due to Pandemic-Related Circumstances