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March 10, 2020
Question

Part-year vs. full year resident for married filing jointly, wife stays local, husband travels for projects each week

  • March 10, 2020
  • 1 reply
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My wife and I file returns jointly. We are based in MA, own a house and are employed in MA. My wife's job is local to MA and my job involves frequent Mon-Thu travel (multiple weeks in the year, my employer typically withholds tax for 2-3 states including NY, NJ, CA etc.) although my office is in MA when I am not traveling. Our Federal return seems straightforward - my question is if I should

(i) file MA state return on the non-resident form 1 (I am then reported as a part-year resident instead of full year resident although my wife has been a full year resident) and other states as non-resident as well

or

(ii) if I should file MA state return as a full year resident on the MA resident income tax return.

 

I have been filing using TurboTax for the last 3-4 years as a full year resident for MA. I recently received a state DOR audit notice for 2016 returns and a local CPA suggested I should file as a non-resident to avoid recurrence. Your guidance is very much welcome / appreciated.

1 reply

March 10, 2020

Continue filing as a full year resident of MA because "your residence (domicile) is in Massachusetts."  File the other states as a nonresident.

 

According to the instructions for MA Form 1:  

 

You are a full-year resident if your residence (domicile) is in Massachusetts or if you maintain a permanent place of abode in Massachusetts and during the year spend more than 183 days, in the aggregate, in the state. If you fit this description you should file a Massachusetts Resident Income Tax Return, Form 1.