Massachusetts Non-Resident Taxes
You are considered a nonresident if you are legal resident of another state.
You are a Nonresident if you were not a resident of Massachusetts but earned Massachusetts income. You must report such income by filing a Massachusetts Nonresident/Part-Year Resident Income Tax Return, Form 1-NR/PY.
Forms
Form 1-NR/PY
Reference
Part Year Resident
You are a part-year resident if you moved to Massachusetts and became a resident during the tax year or you moved out of Massachusetts and became a resident of another state.
You are a Part-Year Resident if you either moved into or moved out of Massachusetts during the taxable year and you have earned income while a resident. Part-year residents must file a Massachusetts Nonresident/Part-Year Resident Income Tax Return, Form 1-NR/PY.
Forms
Form 1-NR/PY
Reference