Moved from Massachusetts to Texas Mid-Year: Which State Tax Returns Do You File?
Answer
Only the state you left wants a return. Massachusetts taxes the part of the year you lived there and prorates your deductions to that period. Texas has no income tax, so the income you receive after the move faces no state tax at all.
Last verified
The clean part of this move is that only one return follows it. The part that catches people is the withholding: Massachusetts tax should stop when your residency does, and it often does not without a prompt.
What you file
- 1Part-year return · MassachusettsForm 1-NR/PY
File a Massachusetts part-year return covering the months you lived in Massachusetts. Texas has no wage income tax, so the move ends your state filing obligation.
The two states, side by side
| Massachusetts | Texas | |
|---|---|---|
| Taxes wages | Yes — flat | No |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form 1-NR/PY | Not applicable |
| Part-year return | Form 1-NR/PY | Not applicable |
| Credit for other-state tax | Schedule OJC | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | No | No |
| Revenue department | Massachusetts Department of Revenue | Texas Comptroller of Public Accounts |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Texas and working in Massachusetts gives:One part-year return — the state you moved to.
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 → TexasHome state only
- Remote worker: Massachusetts → TexasHome state only
- 1099 contractor: Massachusetts → TexasHome state only — estimated payments
Other Massachusetts pairs
Questions people actually ask
I moved from Massachusetts to Texas mid-year. Do I have to file in both states?
Only the state you left wants a return. Massachusetts taxes the part of the year you lived there and prorates your deductions to that period. Texas has no income tax, so the income you receive after the move faces no state tax at all.
How do I split my income between Massachusetts and Texas?
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 Texas return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Massachusetts and Texas rules on this page were last checked against Massachusetts Department of Revenue and Texas Comptroller of Public Accounts 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
- Texas Comptroller of Public Accounts — individual income taxaccessed 2026-08-07