Moved from New Hampshire to Massachusetts Mid-Year: Which State Tax Returns Do You File?
Answer
One return, filed in Massachusetts. New Hampshire levies no personal income tax, so nothing is due for the part of the year you lived there. A Massachusetts part-year return covers the income you received after the move, with deductions and credits prorated to that period.
Last verified
This move takes you into the state income tax system rather than out of it. New Hampshire asked nothing of you; Massachusetts does, from the date your residency there begins.
What you file
- 1Part-year return · MassachusettsForm 1-NR/PY
File a Massachusetts part-year return covering the months you lived in Massachusetts. New Hampshire has no wage income tax, so there is nothing to file for the earlier part of the year.
The two states, side by side
| New Hampshire | Massachusetts | |
|---|---|---|
| Taxes wages | No | Yes — flat |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form 1-NR/PY |
| Part-year return | Not applicable | Form 1-NR/PY |
| Credit for other-state tax | No income tax | Schedule OJC |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | No |
| Revenue department | New Hampshire Department of Revenue Administration | Massachusetts Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Massachusetts and working in New Hampshire gives:One part-year return — the state you left.
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: New Hampshire → MassachusettsWork state only
- Remote worker: New Hampshire → MassachusettsNo state income tax on your wages
- 1099 contractor: New Hampshire → MassachusettsClient state only, if you work there
Other New Hampshire pairs
Questions people actually ask
I moved from New Hampshire to Massachusetts mid-year. Do I have to file in both states?
One return, filed in Massachusetts. New Hampshire levies no personal income tax, so nothing is due for the part of the year you lived there. A Massachusetts part-year return covers the income you received after the move, with deductions and credits prorated to that period.
How do I split my income between New Hampshire and Massachusetts?
By when you received it, measured against the date your domicile actually changed. Income received while you were a New Hampshire resident belongs on the New Hampshire return and income received afterwards on the Massachusetts return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The New Hampshire and Massachusetts rules on this page were last checked against New Hampshire Department of Revenue Administration 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.
- New Hampshire Department of Revenue Administration — individual income taxaccessed 2026-08-07
- Massachusetts Department of Revenue — individual income taxaccessed 2026-08-07