Which status applies
Massachusetts treatment depends on residency status, not on the type of visa you hold. For more detail on what makes someone a resident, DOR points to its guidance on legal and residency status.
- Part-year resident: you moved to Massachusetts and became a resident, or moved away and ended your residency, during the year
- Nonresident: you were neither a full-year nor a part-year resident but had Massachusetts-source income, such as wages for work done here or rent from Massachusetts property
- Both: a part-year resident who also had Massachusetts-source income during the nonresident part of the year files as both and completes Schedule R/NR
Do you need to file?
A part-year resident must file if Massachusetts gross income for the year was more than $8,000. A nonresident must file if Massachusetts-source income was more than $8,000, or more than the personal exemption multiplied by the ratio of Massachusetts-source income to total income.
If an employer withheld Massachusetts tax by mistake when you did not work here, you file Form 1-NR/PY to claim it back, with a letter from the employer confirming you did not work in Massachusetts.
Federal return versus Form 1-NR/PY
| Federal | Massachusetts Form 1-NR/PY | |
|---|---|---|
| Income reported | All income for the year, wherever earned | Part-year: all income while a resident, plus Massachusetts-source income while not. Nonresident: Massachusetts-source income only |
| Deductions and exemptions | Standard or itemized deduction in full | Part-year: exemptions prorated by days as a resident. Nonresident: exemptions and deductions prorated by the Massachusetts income ratio |
| Filing status | Five statuses | No qualifying surviving spouse status; usually head of household instead |
| Married couples | Joint or separate | Must file jointly in Massachusetts if joint federally (from 2024), even with different residency |
| Child and family credit | Not applicable | $440 per eligible individual, multiplied by the Massachusetts income ratio |
| Taxes paid to another state | Not a credit federally | Credit for tax paid to another jurisdiction on income it also taxed while you were a Massachusetts resident (Schedule OJC) |
Common situations near the state line
Towns in this part of the state sit close to Rhode Island, and many people commute to or from Providence, Pawtucket or the New Hampshire border. The rules above decide which state taxes which income. A Massachusetts resident who works in Rhode Island is taxed on all income by Massachusetts and may claim the other-jurisdiction credit for Rhode Island tax on the same wages. A Rhode Island resident who works in Massachusetts files Form 1-NR/PY for the Massachusetts wages.
Illustrative example for 2025. A single person moves from Providence to Stoughton on 1 July 2025, with $40,000 of wages earned in Rhode Island before the move and $45,000 earned in Massachusetts afterward. Federally, all $85,000 is reported as usual. On Form 1-NR/PY, the $45,000 earned as a resident is Massachusetts income, and the $4,400 personal exemption is prorated to about $2,218 (184 of 365 days). Rhode Island taxes the first half under its own rules.
College students and new graduates
Students often have income in two states in the same year: a summer job at home and part-time work at school. DOR's guidance excludes from the definition of a principal residence the apartment of a student who has a principal residence elsewhere, which matters for the rent deduction. Whether a graduate who stays in Massachusetts after graduation becomes a part-year resident depends on when their residency actually changed.
The 4% surtax and part-year returns
The 4% surtax applies to Form 1-NR/PY filers as well: $1,083,150 of taxable income for 2025 and $1,107,750 for 2026. Couples with different residency are still required to file jointly if they file jointly federally, and DOR has posted separate guidance for married taxpayers subject to the surtax with different residency periods. A year with a move and a large sale deserves careful attention.
- Keep a record of your move date: lease, closing statement, utility start dates
- Keep pay stubs showing where work was performed
- Keep the other state's return, for the other-jurisdiction credit
Where we come in
Part-year and nonresident returns are among the returns where software most often needs judgment it cannot supply. We prepare the federal return and Form 1-NR/PY together and coordinate with the other state's return. Before we start, we give you a scope and a price in writing.
Figures on this page were checked against the IRS and Massachusetts sources listed alongside on 28 Sep 2026. They change — confirm the current amount before relying on one.
General information for owner-led businesses, not advice for your specific situation. Tax and accounting rules change, and how they apply depends on facts particular to your business. Talk to us — or to another qualified professional — before acting on anything here.
