- Residency Status
- Part-Year Determination of Income - Overview
- Form 1-NR/PY, Line by Line
- Filing Requirements
- No Tax Status and Limited Income Credit
- Filing Status
- Deductions and Exemptions
- Forms and Schedules – Part-Year Residents
Part-Year Determination of Income
Part-year resident determination of income
Part-year residents are generally taxed on all of their income while residents of Massachusetts, whether received from sources inside or outside of Massachusetts.
Massachusetts gross income is income earned from all sources while a Massachusetts resident.