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MA requirement for a full year resident is living in the state for more than 183 days, while in NY the rule is that a full year resident is someone who lived there for more than 184 days. If a person lived in MA from January 1st 2020 until July 1st 2020, and on July 1st 2020 moved to NY and lived there until December 31st 2020, that is basically 182 days in MA and 183 days in NY, essentially being considered as a non-resident for both states.

Also, I switched my home address at work only around August/September, and only then was taxed at the NY rate instead of the MA rate from my paycheck. However, spouse was working in NY from the start and was mostly taxed for NY state, with a tiny tax portion that went to MA. But we both moved at the same time.

The Federal return should not matter, but how should I approach the dual state returns under this situation? Any hints and recommendations would be much appreciated.

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New York uses the concept of domicile in relation to whether or not you are considered a tax resident of the state. From the New York State FAQ page you linked to:

How do I know if I am a resident of New York State for income tax purposes?

Generally, you are considered a New York State resident for income tax purposes if you are domiciled in the state. For most people this is straightforward: the primary residence where you live is both your state of domicile and the state in which you are a resident for tax purposes. However, you can still be considered a resident of New York State for income tax purposes even if you are not domiciled in the state. (See below, “Can I be a resident of New York State if my domicile is elsewhere?”)

Can I be a resident of New York State if my domicile is elsewhere?

You may be subject to tax as a resident even if your domicile is not New York.

You are a New York State resident if your domicile is New York State OR:

  • you maintain a permanent place of abode in New York State for substantially all of the taxable year; and
  • you spend 184 days or more in New York State during the taxable year. Any part of a day is a day for this purpose, and you do not need to be present at the permanent place of abode for the day to count as a day in New York.

As you can see, the "184 days" requirement does not apply if your domicile is in New York.

From what I can tell from your question, it sounds to me like your domicile is now in New York State. If I'm reading this correctly, that makes you a New York State resident, regardless of the number of days you have been there.

As for Massachusetts, their page states:

Full-year residents

If you're a full-year resident with an annual Massachusetts gross income of more than $8,000, you must file a Massachusetts tax return.

You are a full-year resident if:

  • Your home is in Massachusetts for the entire tax year; or
  • Your home is not in Massachusetts for the entire tax year but you:
    • Maintain a home in Massachusetts; and
    • Spend a total of more than 183 days of the tax year in Massachusetts, including days spent partially in Massachusetts.

Full-year residents use Form 1: Massachusetts Resident Income Tax Return.

Part-year residents

If you're a part-year resident with an annual Massachusetts gross income of more than $8,000, you must file a Massachusetts tax return.

You are an individual part-year resident if you:

  • Move to Massachusetts during the tax year and become a resident; or
  • Move out of Massachusetts during the tax year and end your status as a resident.

Part-year residents use Form 1-NR/PY: Massachusetts Nonresident/Part-Year Tax Return.

The "183 days" requirement does not seem to apply to you, either, because you no longer "maintain a home in Massachusetts.” Instead, you seem to be a part-time resident, because you did "move out of Massachusetts during the tax year and end your status as a resident."

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  • A follow up question then, if I try to fill in the NY state tax in TaxAct, they ask me how much in tax i paid on my other state return, which implies i should fill in the MA state first. But when filling in the MA state return, they ask how much I paid in any other state (and number of pages in that other return), which implies i should fill in the NY state return first. Is this a catch 22 situation? Or am i filling it wrong? – KingsInnerSoul Feb 23 at 4:03
  • @KingsInnerSoul This may be worth asking a new question for, because you may get more/better answers than what I’m about to say. I believe that, in general, you do non-resident states first, and your resident state last. – Ben Miller - Remember Monica Feb 23 at 4:40

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