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Moved from Massachusetts to Utah Mid-Year: Which State Tax Returns Do You File?

Two part-year returnsBoth states claim the income

Answer

Expect a part-year filing on each side. The point of a part-year return is that neither state taxes the whole year, so you are not double-taxed by default — but income received close to the move date has to be assigned carefully, and a lingering Massachusetts source can still pull a nonresident filing along 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

  1. 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.

  2. 2Part-year return · UtahForm TC-40 with Schedule TC-40B

    File a Utah part-year return covering the months you lived in Utah. A part-year resident of Utah reports the income received while a Utah resident, plus any Utah-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

 MassachusettsUtah
Taxes wagesYes — flatYes — flat
Reciprocity partnersNoneNone
Convenience ruleNoNo
Nonresident returnForm 1-NR/PYForm TC-40 with Schedule TC-40B
Part-year returnForm 1-NR/PYForm TC-40 with Schedule TC-40B
Credit for other-state taxSchedule OJCSchedule TC-40S
Nonresident safe harbourNone publishedNone published
Local income taxNoNo
Revenue departmentMassachusetts Department of RevenueUtah State Tax Commission
Last verified

The other direction

Reversing the commute does not always reverse the answer. Living in Utah and working in Massachusetts gives:Two part-year returns.

Utah to Massachusetts →

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.

Other Massachusetts pairs

Questions people actually ask

I moved from Massachusetts to Utah mid-year. Do I have to file in both states?

Expect a part-year filing on each side. The point of a part-year return is that neither state taxes the whole year, so you are not double-taxed by default — but income received close to the move date has to be assigned carefully, and a lingering Massachusetts source can still pull a nonresident filing along with it.

How do I split my income between Massachusetts and Utah?

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 Utah 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 Utah rules on this page were last checked against Massachusetts Department of Revenue and Utah State Tax Commission 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.