Moved from Massachusetts to Minnesota Mid-Year: Which State Tax Returns Do You File?
Answer
You file two part-year returns. Massachusetts taxes the income you received while you lived there, Minnesota taxes the income you received after the move, and each state prorates your deductions and credits to its own slice of the year. The date you changed domicile is the dividing line.
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 · 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.
- 2Part-year return · MinnesotaForm M1 with Schedule M1NR
File a Minnesota part-year return covering the months you lived in Minnesota. A part-year resident of Minnesota reports the income received while a Minnesota resident, plus any Minnesota-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
| Massachusetts | Minnesota | |
|---|---|---|
| Taxes wages | Yes — flat | Yes — graduated |
| Reciprocity partners | None | 2 (Form MWR) |
| Convenience rule | No | No |
| Nonresident return | Form 1-NR/PY | Form M1 with Schedule M1NR |
| Part-year return | Form 1-NR/PY | Form M1 with Schedule M1NR |
| Credit for other-state tax | Schedule OJC | Schedule M1CR |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | No |
| Revenue department | Massachusetts Department of Revenue | Minnesota Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Minnesota and working in Massachusetts 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: Massachusetts → MinnesotaBoth states — credit offsets the double tax
- Remote worker: Massachusetts → MinnesotaHome state only
- 1099 contractor: Massachusetts → MinnesotaHome state, plus the client state if you work there
Other Massachusetts pairs
Questions people actually ask
I moved from Massachusetts to Minnesota mid-year. Do I have to file in both states?
You file two part-year returns. Massachusetts taxes the income you received while you lived there, Minnesota taxes the income you received after the move, and each state prorates your deductions and credits to its own slice of the year. The date you changed domicile is the dividing line.
How do I split my income between Massachusetts and Minnesota?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Massachusetts resident belongs on the Massachusetts return and income received afterwards on the Minnesota 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 Massachusetts and Minnesota rules on this page were last checked against Massachusetts Department of Revenue and Minnesota 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.
- Massachusetts Department of Revenue — individual income taxaccessed 2026-08-07
- Minnesota Department of Revenue — individual income taxaccessed 2026-08-07