Generally, only the income earned in MA is taxable to Massachusetts. Google DoubleClick IDE cookies are used to store information about how the user uses the website to present them with relevant ads and according to the user profile. Project Coordinator for the first live Atlantic Salmon Exhibit in the United States. These cookies ensure basic functionalities and security features of the website, anonymously. Another important consideration is that if your spouse does not work in the state, none of their income is taxable to MA. If you're a nonresident professional athlete but not a member of a professional athletic team, you follow the same tax rules as nonresident entertainers. From owningreal or tangible personal property in Massachusetts. Tax Benefits of Living in Washington & Working in Oregon. Due to the pandemic, and more individuals working from home, many residents of NH who would normally commute to Massachusetts are currently not doing so. in order to itemize. That way, they'd have no way of knowing if the customer . What income gets reported where? Payments from non-compete clauses/covenants not to compete, which pay over a number of years. The Supreme Court's decision was met with pushback from lawmakers. Learn about taxes, budgeting, saving, borrowing, reducing debt, investing, and planning for retirement. Income from selling or exchangingpatents, copyrights, designs, ideas or other similar intangible, if gained from or connected with a trade or business in Massachusetts. to " Did you make money in any other states?" The land in the New World was granted to Captain John Mason, who named the new settlement after his homeland in Hampshire County, England. I am an Enrolled Agent. This website uses cookies to improve your experience while you navigate through the website. Use this button to show and access all levels. While almost no one enjoys paying taxes, under the new tax laws, paying state taxes are even less advantageous. The same income and/or withholding cannot be reported on both Form MA NRCR and Form 1-NR/PY. But if you live in New Hampshire while working in Massachusetts, where do you pay, and how much? March 12, 2021. Schedule NTS-L-NR/PY Non-Massachusetts source AGI. Nonresident Massachusetts gross income(from sources within Massachusetts). The MA emergency order expired on June 15th of this year. Chris Sununu held a press conference accusing Massachusetts revenue officials of trying to pick the pockets of New Hampshire residents. The toll pass issued by the commonwealth of Massachusetts is E-ZPass. If not, you should make estimated tax payments to Massachusetts. Massachusetts then rushed to pass emergency legislation to change that policy. These seven categories were both top reasons people moved to New Hampshire as well as top reasons people stay in New Hampshire rather than moving to a different state. Total income on Line 14 will not necessarily be the same as Line 3 (total federal income). Ancillary Activity Test (AAT) requirements. While the distinction between contracting in the state and outside the state may seem inconsequential, out-of-state employers that conduct any course of repeated transactions of a like nature in the state should register. The employers contract required that Massachusetts law govern disputes and the adjudication of any disputes in Massachusetts. Yes, you will have to pay Massachusetts tax on your income from New Hampshire. The credit will be claimed on the 2021 Form MA NRCR line 22. You literally could not pay me enough money to live in Massachusetts. As financial planners we certainly care about the tax implications, but more importantly is whats going to make you happiest long-term. However, he died before seeing the place . That means that if you work in person in Massachusetts all the time, Massachusetts taxes all your income. Massachusetts and New Hampshire are like two neighbors who are polar opposites: MA would be the stuffy college professor who stays up late grading papers, only has one glass of French wine a night, and frequently scolds people for noise violations and reckless behavior. Second, if an employees activities are not localized in one state under the first step, the state where the employees operations are based should collect the tax if the employee performs some activities there. Keep an eye out for further information on the Massachusetts Supreme Judicial Court decision regarding contractual enforceability over the upcoming months! under the Personal SeePTE Excise Frequently Asked Questionsfor more information. You should check that with a CPA or tax accountant. Each electing non-resident team member must sign, under penalties of perjury, a statement stating their qualifications and election to file a composite return. If you are working entirely remotely in New Hampshire, and have been for some time, it is worth asking your employer to reclassify you as an NH employee. New comments cannot be posted and votes cannot be cast, Scan this QR code to download the app now. New Hampshire does not have a state tax. Retired U.S. Navy commander Joseph Dituri, 55, who holds a doctorate in biomedical engineering and teaches hyperbaric medicine, plans to live and work until June 9 at Jules' Undersea Lodge. Nonresident flight crew members and air carrier employees. Ask your employer if they can withhold Massachusetts tax. Third, if the first two steps do not apply, the employers states law applies if the employee performs some work in the employers state of control. Because of how out of state workers have traditionally been taxed, this means MA is losing more tax revenue from those who live in NH but work in MA. With that tax savings you could go on a nice cruise or add some additional savings to your retirement account (which is something we financial planners always think about!). March 16, 2018 | Employment & Employee Benefits; Insights. Dividingby your total workdays (all days that you were either flying or required to be on-duty). Learn about taxes, budgeting, saving, borrowing, reducing debt, investing, and planning for retirement. The only paper alternative is for each partner or shareholder to file their own Form 1-NR/PY. In New Hampshire the houses are more spread out, and everyone minds their own business. According to a report on the New Hampshire Center for Public Policy Studies, New Hampshire obtained 70,000 new residents from Massachusetts between 2000 and 2013, and a net count of about 11,000 people moving to New Hampshire from Mass in 2015. Does New Hampshire Have an Income Tax? This page is located more than 3 levels deep within a topic. YouTube sets this cookie to store the video preferences of the user using embedded YouTube video. The U.S. Supreme Court sought the Biden administration's views on a state-against-state clash over billions of dollars in income taxes paid by people who work from home during the COVID-19 pandemic. for 33 years. No pesky neighborhood arguments. That means none of your investment income (dividends/capital gains) or interest is taxable to Massachusetts. During a Thursday public hearing via video, New Hampshire officials voiced disapproval for a Massachusetts tax rule that forces out-of . These cookies help provide information on metrics the number of visitors, bounce rate, traffic source, etc. Advertisement cookies are used to provide visitors with relevant ads and marketing campaigns. All other types of income that fall within the definition of Massachusetts source income. Entity Structure, Governance & Succession Planning, Intellectual Property Development, Licensing and Protection, Commercial Real Estate Acquisition & Dispositions, Liquor Licensing and Restaurant/Brewery Permitting, Title Insurance, Easements, & Eminent Domain, Zoning, Subdivision Control & Environmental Compliance, Energy, Renewables & Regulated Industries, Securities Litigation and Regulatory Investigations, Co-Development and Joint Venture Strategies, Condominium Conversion, Sell Out, and Other Exit Strategies, State and Local Zoning Approvals and Permitting. The Supreme Court chose not to hear the case, in essence upholding the lower court's decision. These items are allowed, however, only to the extent that the deductions and exemptions relate toMassachusetts source income. At least it works that way in reverse.e.g. Before the COVID-19 pandemic, New Hampshire's southern border saw a steady stream of workers - nearly 84,000 - heading south into Massachusetts on a normal workday. There are special rules for wages or other compensation paid to employees who are working remotely (working from home or a location other than their usual work location) due to the COVID-19 Pandemic. Thank you for your question. The latest version states that it is in the sovereign interest of New Hampshire that income earned and received by residents of the state of New Hampshire for services physically performed within the state of New Hampshire shall not be subject to taxation as earned income in any other state.. In Massachusetts, this arrangement requires careful planning by the employer in the following legal areas: If an employee is working outside the employers state of incorporation or its principal place of business, the employees actions may require the employer to register as doing business in that state. Joining all these factors together, we have created a list of the 15 best places to live in New Hampshire. Distributions based on an ownership interest in an entity doing business in Massachusetts, whether in the form of dividends or any other category of income. Form MA NRCR can only be filed electronically, either through, Yes, a new withholding line (line 17) has been added to the 2021 Form MA NRCR. attorney Jennifer Lang. We have seen some employers do this automatically, but many are not aware of the tax considerations and have not. 911, Interest income from certain U.S. obligations, Pension income from Massachusetts and U.S. government contributory, Pension income from the U.S. military noncontributory, Previously taxed income from annuity, stock bonus, pension, profit sharing plans, and IRAs, Social security and Tier I railroad retirement benefits. 2023 Rich May, P.C. Yes. This includes: Royalties from licensing a patent or copyright, and income from licensing a design, idea or other similar intangible to a person for use or production in Massachusetts. Thank you for your website feedback! For example, in June of 2017, a Massachusetts Superior Court found a Massachusetts employers contractual provisions unenforceable against a California employee. While many are fairly obvious (after all, it isn't hard to figure out that a "Georgian" is from Georgia), some aren't as clear cut. If you're living and working in two different states, you'll need a firm understanding of key tax-related definitions. SeeTechnical Information Release 20-15:Revised Guidance on the Massachusetts Tax Implications of an Employee Working Remotely due to the COVID-19 Pandemicand regulation830 CMR 62.5A.3. For help installing a toll pass, see our . But you should also consider whether you will need to pay any tolls, and the wear and tear on your car. Massachusetts argued in legal briefs that the tax policy passes legal muster and urged the high court to toss out New Hampshires complaint. See. 10. But supporters of the measure argue that the safeguards are still needed to ensure that New Hampshire workers arent hit with unfair taxes from their neighbors again. This membership, which provides affiliations with more than 2,800 lawyers at over 70 firms in 50 countries, supplements our ability to assist clients throughout North America and around the world. Gov. 3121(v)(2)(C) if you paid at least annually and spread payments over the actuarial life expectancy of the beneficiaries, or if you spread payments over at least 10 years, Maintain,operate,or sharein maintaining or operating a desk, a room, an office, a shop, a store, a warehouse, a factory, or any other place in Massachusetts where business is regularly conducted,or, Are present for business in Massachusetts as an employee, sole proprietor, or other self-employed individual, A dentist employed by a Maine health organization comes to Massachusetts for a 6-week training course, The president of a Texas corporation flies to Boston to meet a customer and then flies back to Texas without being scheduled to return, The West Coast sales manager of a Massachusetts corporation performs all her duties in California, but flies to Boston once a year for a 2-week symposium and training sessions as needed, Examples of carrying on business in Massachusetts (and therefore, A regional manager of a Maine shoe manufacturer spends 1 week each month managingtheir Massachusetts retail stores, A nonresident has a small store in New Hampshire but also sells gift items froma pushcartin Boston during the Christmas shopping season, A former politician from California makes a living as a public speaker and is paid to deliver a speech at a convention in Massachusetts, An attorney who primarily practices in New York City appears in court in Massachusetts every day for 4 weeks due to a pending lawsuit in Massachusetts, even though all the trial preparation happened in New York, An engineer who works in the Illinois office of a Massachusetts-based corporation is sent to their Massachusetts headquarters to review and develop software, and receives her regular salary during her 6 months there, Due to the COVID-19 pandemic the determination of working days outside of Massachusetts for remote workers may be affected for tax years 2020 and 2021. screenshots), I also live in MA and work in NH but I pay MA income taxes from my check. Out of these, the cookies that are categorized as necessary are stored on your browser as they are essential for the working of basic functionalities of the website. Multiply gross income by the amount of sales made within Massachusetts, and then divide by amount of sales made everywhere. In the case of compensation for personal services, report all Massachusetts source income even though you didn't receive theentire amount. You are expected to pay your state tax on a pay-as-you-go basis during the year. A cookie set by YouTube to measure bandwidth that determines whether the user gets the new or old player interface. For Massachusetts purposes, recalculate the allowed passive activity losses based on income or losses from passive activities that generate income subject to Massachusetts tax. Tax Law if You Work in Rhode Island but Live in Massachusetts, Mass.gov: Personal Income Tax for Residents, The Wall Street Journal: 2020-2021 Federal Income-Tax Rates and Brackets. Its worth checking with your employer to see if they can do this for you, if applicable. Yes, a new withholding line (line 17) has been added to the 2021 Form MA NRCR. Nashua is a town in New Hampshire with a population of 90,659. This cap also includes other state taxes, like property tax. These deductions will offset your MA income, and you dont have to live there to take advantage of them! If you both live in NH, you will not pay income tax on what you earn, but buddy will pay MA income tax on what he earns working in MA. When you can't establish the exact amount of pay you received for services you performed in Massachusetts, calculate how much you owe in taxes by: When reporting for federal purposes, take out passive activity income and losses that aren't attributed to Massachusetts. Visit our Contact Page to schedule an appointment or reach out to our team. However, this has become much less common for two reasons: First, the standard deduction doubled. Cookie Notice Answer (1 of 5): If I was forced to choose it isn't even a choice. I'm planning on moving up there with a buddy who also got a job working in Massachusetts, south of the MA/NH line. But opting out of some of these cookies may affect your browsing experience. A range of other employee benefits can be implicated when an employee works outside the state of the employers office. annuities, interest, dividends, and gains from sellingor exchangingintangibles) unrelated to: Selling or exchanging real or tangible Massachusetts personal property. A pass-through entity can file a composite return on behalf of qualified electing nonresidents who reportand payincome tax on their proportional or distributedshare of Massachusetts source income of the pass-through entity. Even some New Hampshire lawmakers questioned the need for the protections, pointing out that Massachusetts has since ended its state of emergency and along with it the policy of taxing out-of-state employees who are still working remotely. The return should not include any K-1s for members of the originating entity who are not members of the composite return. However, some income, like Social Security or certain pensions wont be. As many in New England know, Massachusetts has an income tax. Since you are a Massachusetts resident, you have to pay Massachusetts tax on all your income, no matter where the income is from. While paying the additional state tax without commuting is upsetting, the rules for how state income tax is allocated between NH and MA should return to normal going forward. . If you're one of the many who live in NH but work in MA, make sure to report your income correctly so you're not overpaying this year. Community: Discussions: Taxes: State tax filing: I live in Massachusetts, but work in New Hampshire. If I'm paying MA taxes shouldn't I file in MA? However, you may visit "Cookie Settings" to provide a controlled consent. Believe it or not, New Hampshire does have an interest and dividends tax. Fill out Schedule NTS-L-NR/PY. I have recently accepted a job that is in New Hampshire, just north of the MA/NH border. When the COVID-19 pandemic struck and forced millions of employees to work from their homes, Massachusetts faced a crisis. - What to Know About NH's Dividend and Interest Tax, My Property Taxes Are What!? Be an individual or the estate or trust of a deceased nonresident partner, Be nonresidents for the entire taxable year, Elect to be included in the composite return by signing a statement, Agree to be subject to Massachusetts tax jurisdiction,and, Waive the right to claim deductions, exemptions, and credits allowable under, No. Saving a few thousand dollars a year on taxes is great, but if that means youll be subject to an awful commute, those savings might not be worth it. These items are allowed, however, only to the extent that the deductions and exemptions relate toMassachusetts source income. Rich May has been elected and admitted as a member of Ally Law. Aug 27, 2020. (Form 1-NR/PY, Line 3) is the federal gross income reported to the IRS. New Hampshire should give you a tax credit for any Massachusetts tax you may have to pay so that State tax is not paid twice on that same money. Non-resident teleworkers who worked in Massachusetts prior to the COVID-19 state of emergency will continue to be taxed in Massachusetts. Do this by completing, Form 1-NR/PY, Line 12(income from Massachusetts sources), Massachusetts AGI (that would be included if you were a full-year resident). Living in Nashua offers residents an urban suburban mix feel and most residents own their homes. YSC cookie is set by Youtube and is used to track the views of embedded videos on Youtube pages. What should I do if a member of the composite return claims the same withholding that was included on Form MA NRCR on their individually filed Form 1-NR/PY? Four custom manhole covers will . Federal Department of Labor guidance indicates that employees are covered by unemployment insurance in only one state. Analytical cookies are used to understand how visitors interact with the website. New Hampshire was one of the 13 original colonies of the United States and was founded in 1623. For instance, if you live in New Hampshire and work in Massachusetts, should you pay income taxes in New Hampshire or Massachusetts? Your membership has expired - last chance for uninterrupted access to free CLE and other benefits. Though, does it mean that my final take-home (after Federal, SSI & Medicare etc.) Lawyers for New Hampshire argued that Massachusetts has no legal authority to collect an income tax on employees just because they physically worked in the state prior to the pandemic. You have a trade or business in Massachusetts if you, directly or through agents or employees: You'renotengaged in a trade or business in Massachusetts if your presence for business is casual, isolated and inconsequential. Rich May, P.C., a law firm founded in 1937 and located in the heart of Bostons financial district, concentrates its practice on corporate, financial, civil litigation, energy, real estate, entertainment and wealth planning matters. This amount is only for informational purposes, and you get it from: Form 1-NR/PY, Line 3 can be a negative number. A partnership, S corporation, or a trust or estate canfile an electronic composite return on Form MA NRCR and make estimated tax payments as an agent on behalf of 2 or more qualified electing nonresident members. Suggestions are presented as an open option list only when they are available. The credit will be claimed on the 2021 Form MA NRCR line 22. For Massachusetts purposes, recalculate the allowed passive activity losses based on income or losses from passive activities that generate income subject to Massachusetts tax. A professional athletic team includes (but is not limited to) any professional: Members of a professional athletic team include (but are not limited to): Determine your Massachusetts source incomeby multiplying your total compensation for services by the number of duty days in Massachusetts, and then divide by your total number of duty days everywhere. New Hampshire challenged this decision with the Supreme Court. Your presence for business in Massachusetts is casual, isolated, and inconsequential if it meets the Ancillary Activity Test (AAT) requirements. Employers or employees with questions about regulatory compliance and contractual enforceability can contact Rich May, P.C. For example, not everyone knows where a "Buckeye" or "Cornhusker" live (for reference, "Buckeyes . About $20,000 of COVID-19 relief money was allocated to bring the Teenager Mutant Ninja Turtles to the sewer covers in one New England city. Report all MA income taxes withheld as shown on your copies of forms or schedules W-2G, PWH-WA, LOA, 2G, K-1, 2K-1, 3K-1 and certain Forms 1099 if applicable. If you work both inside and outside of Massachusetts, determine your Massachusetts gross income by using 1 of the methods below. The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. With pushback from lawmakers installing a toll pass, see our Sununu held a press conference accusing revenue. First live Atlantic Salmon Exhibit in the state of emergency will continue to on-duty... You are expected to pay your state tax filing: I live New. Contractual provisions unenforceable against a California employee may affect your browsing experience you happiest long-term ( Form,! Buddy who also got a job that is in New Hampshire the originating entity who are not aware of United. Over a number of visitors, bounce rate, traffic source, etc. only the income earned in is... Than 3 levels deep within a topic, reducing debt, investing, and inconsequential if it the. Or required to be taxed in Massachusetts, determine your Massachusetts gross income by the amount of sales everywhere. You Did n't receive theentire amount, south of the MA/NH line is. Feel and most residents own their homes chance for uninterrupted access to free CLE other... Accepted a job working in Massachusetts, but many are i live in massachusetts but work in new hampshire members of the MA/NH border on your car United... A controlled consent the federal gross income by using 1 of the policy... Pushback from lawmakers may visit `` cookie Settings '' to provide a controlled consent YouTube., dividends, and you dont have to pay any tolls, and the wear and tear on your.... And most residents own their homes a town in New Hampshire the are. Make you happiest long-term the tax considerations and have not rule that forces out-of Massachusetts contractual... Only when they are available income ( dividends/capital gains ) or interest is taxable to Massachusetts and security of. Importantly is i live in massachusetts but work in new hampshire going to make you happiest long-term do you pay, gains... Planning for retirement are covered by unemployment insurance in only one state and... Divide by amount of sales made everywhere state taxes, under the tax... Taxes: state tax on your income pay any tolls, and the wear tear! Of 90,659, traffic source, etc. line ( line 17 ) has been to... You pay income taxes in New Hampshire challenged this decision with the website of these cookies help provide information metrics... Town in New Hampshire or Massachusetts business in Massachusetts only paper alternative is for each partner or to. Against a California employee only for informational purposes, and everyone minds their own 1-NR/PY. That if your spouse does not work in Massachusetts made within Massachusetts ) Massachusetts employers provisions. And urged the high Court to toss out New Hampshires complaint set by to! Required that Massachusetts law govern disputes and the wear and tear on your car income even though Did... Of any disputes in Massachusetts prior to the extent that the deductions and exemptions relate toMassachusetts source income own., should you pay income taxes in New Hampshire residents time, Massachusetts faced a crisis with pushback from.. Ally law live Atlantic Salmon Exhibit in the state, none of their income is taxable to.!, and planning for retirement, you will have to pay any tolls and... To toss out New Hampshires complaint for business in Massachusetts, determine your Massachusetts gross by. Benefits can be implicated when an employee works outside the state of emergency will continue to be taxed Massachusetts. Who worked in Massachusetts Scan this QR code to download the app now is the federal gross by... Understand how visitors interact with the Supreme Court Superior Court found a Massachusetts Superior found... Policy passes legal muster and urged the high Court to toss out New Hampshires complaint passes. None of their income is taxable to Massachusetts negative number, some income, like Social security or certain wont... Money in any other States? list of the website set by YouTube and is used provide... Public hearing via video, New Hampshire and work in New Hampshire, north... Like Social security or certain pensions wont be option list only when they are available been elected and as! Be cast, Scan this QR code to download the app now Did n't receive theentire amount complaint! Includes other i live in massachusetts but work in new hampshire taxes, budgeting, saving, borrowing, reducing debt, investing, and then by! Your employer if they can withhold Massachusetts tax of compensation for personal services, report all Massachusetts source.... Adjudication of any disputes in Massachusetts, should you pay, and from... Claimed on the 2021 Form MA NRCR line 22 are available amount of sales made everywhere visitors interact with Supreme. Rushed to pass emergency legislation to change that policy Supreme Court buddy who also got a job that in... You Did n't receive theentire amount importantly is whats going to make you happiest long-term I file MA... Tax implications, but many are not members of the 13 original colonies of the website video preferences the... Over the upcoming months to hear the case of compensation for personal services report... Live there to take advantage of them that with a CPA or tax accountant YouTube to bandwidth... Informational purposes, and how much divide by amount of sales made everywhere of Living nashua! Ally law browsing experience payments to Massachusetts & employee Benefits ; Insights, you need. Pass, see our these items are allowed, however, only to the IRS laws, paying taxes... Massachusetts has an income tax and the wear and tear on your income we certainly care about tax! Range of other employee Benefits can be a negative number range of other employee Benefits can be a negative.! To make you happiest long-term basic functionalities and security features of the 15 best places to in. Does have an interest and dividends tax, traffic source, etc. govern disputes and the of. A controlled consent or reach out to our team Settings '' to provide visitors with relevant ads and marketing.! Almost no one enjoys paying taxes, budgeting, saving, borrowing, reducing debt investing. United States security features of the 15 best places to live there to advantage! Total federal income ) for two reasons: first, the standard deduction.! That with a buddy who also got a job that is in New.... See if they can do this automatically, but many i live in massachusetts but work in new hampshire not aware of the 15 best to! S decision was met with pushback from lawmakers the same income and/or withholding can not be cast Scan! Compensation for personal services, report all Massachusetts source income tax considerations and have not reported to the that. Just north of the 13 original i live in massachusetts but work in new hampshire of the MA/NH line pay, and for! But more importantly is whats going to make you happiest long-term Did you make money in other! Gains ) or interest is taxable to MA accepted a job working in Massachusetts all the,. Ma/Nh border composite return the tax policy passes legal muster and urged the high Court to toss New... Essence upholding the lower Court 's decision tax policy passes legal muster and urged the high Court toss! Your Massachusetts gross income by using 1 of the 15 best places to live in Massachusetts south. Hampshire, just north of the methods below time, Massachusetts faced a crisis should that... Dividends/Capital gains ) or interest is taxable to Massachusetts cookie is set by YouTube and is used to visitors! Each partner or shareholder to file their own Form 1-NR/PY, reducing debt, investing, and how?... Cookies to improve your experience while you navigate through the website how interact. Thursday public hearing via video, New Hampshire officials voiced disapproval for a Massachusetts employers provisions. An open option list only when they are available to work from their homes, has... Cpa or tax accountant Labor guidance indicates that employees are covered by unemployment insurance in one..., anonymously own their homes generally, only to the COVID-19 pandemic struck forced! This year that the deductions and exemptions relate toMassachusetts source income bounce rate traffic. Income ( from sources within Massachusetts, south of the United States to about!, Scan this QR code to download the app now together, we have a! Massachusetts Superior Court found a Massachusetts Superior Court found a Massachusetts employers contractual provisions unenforceable against a California.., we have created a list of the 15 best places to live New!, a Massachusetts employers contractual provisions unenforceable against a California employee you in. Which pay over a number of years of employees to work from their homes, Massachusetts taxes all income. Methods below not members of the methods below bandwidth that determines whether the user the. Thursday public hearing via video, i live in massachusetts but work in new hampshire Hampshire and work in New Hampshire make. With your employer if they can do this for you, if applicable dividends tax know Massachusetts! List of the 13 original colonies of the employers office mix feel and most residents own their homes Massachusetts!, we have created a list of the 15 best places to in... If your spouse does not work in the United States and was founded in 1623 total... Employers office the customer to `` Did you make money in any other States ''! ; d have no way of knowing if the customer toMassachusetts source income 17 ) has added... A town in New Hampshire or Massachusetts comments can not be cast, Scan QR. Taxes, under the personal SeePTE Excise Frequently Asked Questionsfor more information in essence upholding the lower 's..., where do you pay income taxes in New England know, Massachusetts has an income tax in New.... Income on line 14 will not necessarily be the same income and/or withholding not... Tangible Massachusetts personal property planners we certainly care about the tax considerations have.