residency

[Stlaured]

Hello,

I am a CT resident who needed to transfer my place of employment from CT to MA. I have been working in MA for a little more than one year.  I still own my home in CT, but I rent an apartment in MA. I go back to CT every 3 weeks for the weekend.  CT is my home base.  In two years, I plan to retire and go back to CT.   My question is how do I file with respect to residency. Do I file as a CT resident and MA non-resident, or as a resident of both states?

Thank you, Denis

[KrisD15]

Since you obviously consider Connecticut to be your home it is considered your "Domiciliary" state. The state you are domiciled in. 

You are also considered a "Statutory" resident of Massachusetts by the Massachusetts state definition of such.  

Therefore you will file two state returns, both as a full-year resident.

Please do the Massachusetts return first. Connecticut will credit you for the tax you pay to Massachusetts so that you are not double taxed on your income.   

MA Resident

[Stlaured]

Thank you