UntildMassachusetts — statutory residence
Massachusetts can treat a person with a domicile elsewhere as resident when they maintain a permanent place of abode and spend more than 183 days in the state during the tax year.
Source reviewed
Massachusetts: travel & residency rules
Find the Massachusetts day-count rules relevant to your stay, with calculators, counting assumptions and official sources.
At a glance
| Rule | Key numbers | Official reference |
|---|---|---|
| Massachusetts — statutory residence | Home there + more than 183 days | Massachusetts DOR — legal and residency status ↗ |
How each rule works
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