Massachusetts: more than 183 days (statutory resident)
Up to 183 days in Massachusetts each calendar year
About This Rule
Counts your days in Massachusetts each calendar year, the tax year for most people. If Massachusetts is not your domicile, you are a resident if you maintain a permanent place of abode in the state and spend in the aggregate more than 183 days of the tax year there, including days spent partially in and partially out of the state; days there on active duty in the US Armed Forces don't count, which this count doesn't adjust for. If Massachusetts is your domicile, you are a resident. This tracks the day count only and doesn't decide your residency.
Also Requires
- A permanent place of abode in Massachusetts
Sources
Reviewed October 1, 2026
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