1. Non-Resident  

2. Residency Status  

3. Deductions 



The bracket of non-residency status is determined by set circumstances, similar to the amount of time spent within a given region during the timetable time. This bracket depends on where the person resides and doesn’t concentrate on citizenship. For illustration, numerous individuals live in one state but have a business or other income sources in another state. Generally, anon-resident only has to file a state return if they earn income there. A snowbird who escapes Chicago during the frigid downtime months to a holiday home in Houston may not need to file levies in Houston if they were only present for a short time and earned no income.   

Residency Status  

Still, you must file a Massachusetts Income Tax Return if you entered Massachusetts source income over your impunity multiplied by the rate of your Massachusetts source income to your total income, or your gross income was further than $8, If you are a non-resident of Massachusetts. You are a non-resident if you’re neither a full-time nor a part-time occupant. Your Massachusetts tax treatment is grounded on your occupancy status and not the type of visa you hold. Non-residents use Form 1- NR/ PY- Massachusetts Non-resident or Part-Year Resident Income Tax Return. Use Schedule R/ NR – Resident/ Non-resident Worksheet to acclimate your income, deductions, and immunity. still, train a Massachusetts Non-resident/Part-Year Resident Return, Form 1- NR/ PY, If your employer inaptly withheld Massachusetts income tax. Submit a letter from your employer along with the return, which verifies that you did not work in Massachusetts. Form Status For civil purposes, your form status determines your income tax rate. For Massachusetts purposes, your form status determines how numerous Personal immunizations you are allowed. For civil purposes, there are 5 form statuses  

1. Single 

2. Wedded form a common return 

3. Wedded from a separate return  

4. Head of a menage  

5. Qualifying widow(er) with dependent child  

Massachusetts offers all but the qualifying widow(er) with a dependent child. Generally, if you claim this status federally, you qualify for head of the menage for Massachusetts. 


Multiply your deduction by the Non-resident Deduction and impunity rate (Form 1- NR/ PY, Line 14). This rate is your Massachusetts gross income (from sources in Massachusetts), divided by your Massachusetts gross income from all sources (as if you were a full-time occupant). In addition to deductions that you’ll find on Form 1- NR/ PY itself, similar to those allowed non-residents for FICA, Medicare, RR, U.S. or Massachusetts withdrawal, certain dependent care charges, and the rental deduction, there’s also a list of deductions the non-residents are allowed to take on Form 1- NR/ PY, Schedule Y, more completely explained in the instructions. All these deductions are allowed if directly related to specific taxable income reported on Form 1- NR/ PY or to a Personal Massachusetts hearthstone.  


As a non-resident, you may also qualify for certain Personal income tax credits, which can reduce the amount of tax you owe.  

1. Business-related credits

2. See business-related credits you may be suitable to claim on your Personal income tax return. 

3. No tax Status and Limited Income credit  

still, you qualify for No Tax Status (NTS) and aren’t needed to pay any Massachusetts income tax, but still need to file a tax return, If your Massachusetts Adjusted Gross Income (AGI) does not exceed certain quantities for the taxable time. Acclimated gross income is gross income reduced by certain business charges and other deductions claimed on Massachusetts Schedule Y, Lines 1 to 10, similar to permissible hand business charges, alimony paid or pupil loan interest, etc. Except for Line 4, these are generally civil permissible deductions. still, but your Massachusetts AGI still does not exceed certain quantities, you may qualify for the Limited Income Credit (LIC), If you don’t qualify for No Tax Status (NTS). wedded from separate taxpayers don’t qualify for either NTS or LIC.  

Lead paint removal credit

You only qualify for this credit if the property is domestic and located in Massachusetts. It doesn’t need to be a top hearthstone located in Massachusetts. You can get a tax credit if you enjoy the domestic property in Massachusetts and paid for deleading (removing or covering 

Super-eminent paint) it to

• Completely misbehave with the Massachusetts Lead Law, or

• Bring it into interim control( pending full compliance) according to Section 197b.