If you work remotely in NH why are you taxed in MA?

[tinihayes]

Kristina has income from MA, work done remotely, but is charged tax-she lives in NH, Brian has done 1099 work from company in MA, but also all work done in NH

[TomD8 · Accepted solution]

The basic principle is this:  your home state (assuming it has an income tax) can tax you on all your income, regardless of where you earn it.  Other states (that have an income tax) can tax you as a non-resident for money you earn from physically working within their borders.

A few states tax non-resident telecommuters (non-residents who telecommute with a company within their borders but do not physically work there).  Neither MA nor NH does that.

Therefore, with regard to your question, if neither taxpayer lives in nor ever physically works in MA, their income is not taxable by MA.  And if that's your situation, you'd answer NO to the question about having income from another state.

[emmanuel-janos]

is this still accurate? can you point to some authority that states this ?

[TomD8]

Scroll to Example (5)(a)(1.2) from this Massachusetts statute:
<a rel="nofollow" target="_blank" href="https://www.mass.gov/regulations/830-CMR-625a1-non-resident-income-tax#-5-rules-for-allocation-or-ap...>

[amy2288]

Your source is from a 2008 document there's a new one for 2019 and I don't understand if that impacts the question or not.