MASSACHUSETTS DEPARTMENT OF REVENUE REGULATION FACT SHEET
This Regulation sets forth detailed rules for the taxation of Massachusetts source income received by non-residents, other than professional athletic team members. The Regulation explains the availability of composite filing to individual members who may have Massachusetts-source income other than that received from a pass-through entity. It also explains alternate allocation and apportionment methods when the normal allocation and apportionment rules do not adequately reflect a non-resident's activities in the state. In particular, this Regulation:
Regulation promulgated 6/15/56, amended 7/3/57, new Regulation promulgated 7/24/86, amended 10/16/87, amended 12/27/96, amended 12/21/01, repealed and replaced 7/14/2006, amended 8/8/08.
Massachusetts Department of Revenue
Rulings and Regulations Bureau
100 Cambridge Street, 7 th floor
Boston, MA 02114
FAX: (617) 626-3290