Moved from Kentucky to Massachusetts Mid-Year: Which State Tax Returns Do You File?
Answer
Two returns, split at the move date. Kentucky and Massachusetts both tax residents, so each takes the portion of the year you were one. This is a residency question rather than a sourcing question — reciprocity agreements and convenience rules have nothing to do with it.
Last verified
A mid-year move splits the tax year in two, and each state taxes its own half. That is a residency question, so the machinery that governs commuters — reciprocity agreements, convenience rules, nonresident withholding — is beside the point here.
What you file
- 1Part-year return · KentuckyForm 740-NP
File a Kentucky part-year return covering the months you lived in Kentucky. A part-year resident of Kentucky reports the income received while a Kentucky resident, plus any Kentucky-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
- 2Part-year return · MassachusettsForm 1-NR/PY
File a Massachusetts part-year return covering the months you lived in Massachusetts. A part-year resident of Massachusetts reports the income received while a Massachusetts resident, plus any Massachusetts-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
The two states, side by side
| Kentucky | Massachusetts | |
|---|---|---|
| Taxes wages | Yes — flat | Yes — flat |
| Reciprocity partners | 7 (Form 42A809) | None |
| Convenience rule | No | No |
| Nonresident return | Form 740-NP | Form 1-NR/PY |
| Part-year return | Form 740-NP | Form 1-NR/PY |
| Credit for other-state tax | Schedule ITC | Schedule OJC |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | No |
| Revenue department | Kentucky Department of Revenue | Massachusetts Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Massachusetts and working in Kentucky gives:Two part-year returns.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Kentucky → MassachusettsBoth states — credit offsets the double tax
- Remote worker: Kentucky → MassachusettsHome state only
- 1099 contractor: Kentucky → MassachusettsHome state, plus the client state if you work there
Other Kentucky pairs
Questions people actually ask
I moved from Kentucky to Massachusetts mid-year. Do I have to file in both states?
Two returns, split at the move date. Kentucky and Massachusetts both tax residents, so each takes the portion of the year you were one. This is a residency question rather than a sourcing question — reciprocity agreements and convenience rules have nothing to do with it.
How do I split my income between Kentucky and Massachusetts?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Kentucky resident belongs on the Kentucky return and income received afterwards on the Massachusetts return, with each state prorating your deductions, exemptions and credits to its own part of the year. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Kentucky and Massachusetts rules on this page were last checked against Kentucky Department of Revenue and Massachusetts Department of Revenue on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Kentucky Department of Revenue — individual income taxaccessed 2026-08-07
- Massachusetts Department of Revenue — individual income taxaccessed 2026-08-07