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If I live in a state with no state income tax and work remotely (from home) for a company that is based in Massachusetts, do I owe any state income tax to Massachusetts? This is confusing me https://www.mass.gov/service-details/who-must-file-a-state-personal-income-tax-return

Chris W. Rea
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iq78
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1 Answers1

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Consult a tax professional, I am not one, this is neither tax nor league advice. Considering salary from a current job, a regular employee would not owe state income tax in Massachusetts in a given tax year, ONLY if they were never a resident of Massachusetts for the full tax year AND either:

  1. They never preformed any work in Massachusetts.

Or

  1. The work preformed in Massachusetts is "casual, isolated, and inconsequential"as determined by Massachusetts' Ancillary Activity Test (AAT) requirements.

This means work done in Massachusetts is only for:

  • Short amounts of time.
  • Infrequently, not routine.
  • Doing things like training, management planning, etc

AND

  • These activities are secondary to your primary out-of-state duties.

They have examples on what is and is not considered an ancillary activity on the page above.

Additional details on Massachusetts income and nonresidents: https://www.mass.gov/service-details/learn-about-massachusetts-gross-income-for-nonresidents

Preston A Vickrey
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