Reside in MA but plan to do seasonal work in SD

[daniella_dayna]

• I'm currently a Massachusetts resident.  I plan to do some seasonal work in South Dakota, a non income tax state.  I have not made any income in MA this year and do not plan to.  I actually would like to establish residency in a new state.  But my question is how do I handle my taxes next year?  Do I still pay taxes to MA for work I did in SD?  Do I even have to file MA state taxes if I didn't make any income in MA?

[rjs]

Since you are a Massachusetts resident you have to pay Massachusetts tax on all of your income, no matter where the income is from. So you will have to file a Massachusetts tax return for 2025 and report the income that you earned in South Dakota.

[daniella_dayna]

Hi.  Thank you so much for your response! If I stay more than half this year in SD and establish a new domicile there, would I still be required to pay income taxes to MA?