If I live in a state with no state income tax and work remotely (from home) for a company that is based in Massachusetts, do I owe any state income tax to Massachusetts? This is confusing me https://www.mass.gov/service-details/who-must-file-a-state-personal-income-tax-return
Consult a tax professional, I am not one, this is neither tax nor league advice. Considering salary from a current job, a regular employee would not owe state income tax in Massachusetts in a given tax year, ONLY if they were never a resident of Massachusetts for the full tax year AND either:
- They never preformed any work in Massachusetts.
- The work preformed in Massachusetts is "casual, isolated, and inconsequential"as determined by Massachusetts' Ancillary Activity Test (AAT) requirements.
This means work done in Massachusetts is only for:
- Short amounts of time.
- Infrequently, not routine.
- Doing things like training, management planning, etc
- These activities are secondary to your primary out-of-state duties.
They have examples on what is and is not considered an ancillary activity on the page above.
Additional details on Massachusetts income and nonresidents: https://www.mass.gov/service-details/learn-about-massachusetts-gross-income-for-nonresidents