Free State Project Forum

FSP -- General Discussion => Prospective Participants => Topic started by: powa on September 12, 2019, 04:47:44 pm

Title: Taxes if you work in Boston area
Post by: powa on September 12, 2019, 04:47:44 pm
If I live in New Hampshire but work for a Boston company, would I pay MA state income taxes?

What if I only was in MA half of the days of the year? (Maybe I can work from home half the time?)
Title: Re: Taxes if you work in Boston area
Post by: JonM on September 13, 2019, 07:06:13 am
If you can document the days you work from home then you only have to pay MA income tax for the time you worked in MA.  So if 50% of the time you worked in NH, you would only need to claim 50% of the pay as taxable in MA.  It very much helps to have the employer document this.
Title: Re: Taxes if you work in Boston area
Post by: powa on September 15, 2019, 12:36:18 am
Do you have a reference for that? There's got to be some people in this group doing this.

The Massachussets government site says you're a resident if you spend more than 183 days in state. https://www.mass.gov/guides/personal-income-tax-for-residents

Seems like if you mainly work from home but visit a Boston office less than 183 days you're not a resident. (Even 3 days a week x 52 weeks = 156 is less than 183)
Title: Re: Taxes if you work in Boston area
Post by: JonM on September 16, 2019, 07:21:58 am
If you sleep in MA 183 days a year they might claim you're a resident.  If you visit for 18 hours a day and spend the other 6 sleeping in another state 365 days a year, you're a resident of that other state.  The grey area is peeps who don't spend 6 months in any one state, but that's not relevant for you in this question.

https://www.mass.gov/regulations/830-CMR-625a1-non-resident-income-tax#-5-rules-for-allocation-or-apportionment-of-income-to-massachusetts-for-non-resident-individuals-working-in-massachusetts