Massachusetts taxes residents on all income. You are a resident if domiciled in the state, or if you keep a home there and spend more than 183 days in Massachusetts.
You are a Massachusetts resident if you are domiciled there, or if you maintain a permanent place of abode in Massachusetts and spend more than 183 days of the year in the state.
An individual is a Massachusetts resident for income tax if domiciled in the state, or if they maintain a permanent place of abode in Massachusetts and spend more than 183 days of the tax year there. A permanent place of abode is a dwelling continually maintained by the individual, whether owned or not, and includes a place owned or leased by a spouse.
It generally does not include a camp, military barracks, dormitory or hospital room, a university apartment limited to affiliates, or a dwelling maintained only during a temporary stay for a documented purpose (a temporary stay being a predetermined period not exceeding one year).
A day is any part of any day spent in Massachusetts for any reason, with a narrow exception for members of the armed forces on active duty. Days add up across the whole year.
In an audit the burden is on you to prove the days you were outside the state. A contemporaneous day-by-day log, backed by phone, card, and travel records, is the strongest defense.
DayStayed resolves each day to one jurisdiction and shows your running count against every threshold you watch.
Maintaining a permanent place of abode in Massachusetts and spending more than 183 days of the year in the state, even if domiciled elsewhere.
Any part of any day spent in Massachusetts counts as a full day, with a narrow exception for active-duty armed forces.
Generally no. Dormitory rooms and dwellings maintained only for a temporary stay of up to one year for a documented purpose usually do not count.
Track your days by state automatically and keep an export ready before anyone asks for it.
