Massachusetts Taxes

Filing Massachusetts State Tax Returns 

The Massachusetts Department of Revenue taxes residents on income from all sources, and non-residents only on income derived from Massachusetts. The tax filing deadline for 2016 is April 18, 2017. 

Massachusetts Residency

Massachusetts defines a resident as (1) his or her legal residence (domicile) was in Massachusetts for the entire year or (2) his or her legal residence (domicile) was not in Massachusetts for the entire year, but who maintained a permanent place of abode in Massachusetts and spent more than 183 days in Massachusetts during the tax year.

Whether a person maintains a permanent place of abode in Massachusetts is a factual determination. The Department of Revenue interprets a "permanent place of abode" to mean a dwelling place continually maintained by a person, whether or not owned by such person, and will include a dwelling place owned or leased by a person's spouse. More information on the determination of Massachusetts Residency can be found here.