Am I a part-year resident?

Hello fellow Sea-Lawyers.

I haven’t been able to find any threads about this specific topic, but it seems like it would come up a lot. One of my co-workers mentioned this is an option, but upon reading my state’s jargon (MA), I’m not sure anymore.

I work for MSC and spend most of the year out of state or country. In 2018 I only spent 60 days in my state. I do own property here that I think counts as my “permanent domicile”. It seems like the 1-NR/PY form makes it sound like I would have had to have either moved from somewhere else, or to somewhere else for the other part of the year.

Any resources in helping to clarify this would be greatly appreciated.


I don’t know about Massachusetts, but Arkansas has almost the exact same wording it looks like. I tried that too. I failed. I paid two different tax lawyers to look at it and try to fight it for me… I paid interest and back taxes.

It’s a losing battle. In short, you’re only a PT resident if you have moved into (or out of) the state during the year. As your permanent domicile (even though you’re not there much) is in MA, you’re probably just as stuck as I am on paying state taxes. Move to NH if you want to stay in the NE and not pay state tax, but you won’t beat the tax man.

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Where do you get your Bill’s sent too and where is you car registered if you have one. That is basically the test to determine your states residence.

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