US-MA
Massachusetts tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Massachusetts has a 5% flat tax plus a 4% surtax on income over $1 million (the Millionaire's Tax) since 2023. Residency is domicile + statutory residence (abode + 184 days). The DOR has expanded its residency audit program in response to the surtax.
- Effective 9% rate on the marginal dollar above $1M for MA residents.
- Logan (BOS) layovers may count if you cleared TSA on a MA-origin flight.
- Founders selling companies and executives exercising options face the highest audit risk.
Rules tracked by Tax Days
MA 183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
MA statutory residency requires 183 days + domicile or maintained abode.
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