Part-Year Residency and Non-Resident Massachusetts Income Tax
Massachusetts recognizes part-year residency for individuals who move into or out of the state during the tax year. Part-year residents must file Form 1-NR/PY, reporting income from all sources while a resident, plus Massachusetts-source income earned as a non-resident. Non-residents who earn income from Massachusetts sources, including those working in Boston, must also file this form. Understanding your residency status is crucial for accurate tax reporting, whether you're dealing with Massachusetts income tax, capital gains tax, or other tax obligations.