What is the Massachusetts statutory residency rule?

You are a Massachusetts statutory resident if you maintain a permanent place of abode in the state AND spend more than 183 days in Massachusetts during the tax year.

Can I be a Massachusetts resident if my domicile is in Florida?

Yes. If you meet the statutory residency test (maintain a home and spend >183 days in MA), you are taxed as a resident regardless of your domicile.

Massachusetts Residency Audit Guide: 183-Day Rule (2025)

Q: Does a partial day count as a full day for Massachusetts residency?

Yes. Massachusetts generally counts any part of a day spent in the state as a full day towards the 183-day threshold.

Massachusetts is notoriously strict when it comes to tax residency. The Department of Revenue (DOR) frequently audits individuals who move to low-tax states like Florida or New Hampshire but retain ties to the Commonwealth.

Who is a Massachusetts Resident?

For tax purposes, you are a Massachusetts resident if:

Your domicile (permanent legal home) is in Massachusetts; OR
You are a statutory resident because you maintain a permanent place of abode in MA and spend more than 183 days in the state.

The Trap: Even if you change your driver's license and register to vote in Florida, if you spend more than 183 days in Massachusetts and keep a home there, you are taxed as a full resident on ALL your income.

The 183-Day Statutory Resident Rule

To be a statutory resident, you must meet two conditions:

1. Permanent Place of Abode

You maintain a dwelling in Massachusetts suitable for year-round use. This includes a second home or even a rented apartment.

2. More than 183 Days

You are physically present in Massachusetts for more than 183 days in the tax year.

Counting Days: Massachusetts counts any part of a day spent in the state as a full day. Exceptions for military service apply, but general transit exceptions are strictly construed.

Domicile: The "Teddy Bear" Test

Changing your domicile involves more than just day counting. You must demonstrate a clear intent to abandon your Massachusetts home and establish a new one elsewhere. The DOR looks at the "Teddy Bear" factor: where is your heart?

Key Audit Factors:

Where is your most active business involvement?
Where does your spouse and minor children live?
Where are your doctors, dentists, and accountants?
Where do you keep your most prized possessions (family photos, heirlooms)?
Have you truly "left" Massachusetts, or do you just "visit" your new state?

Audit-Proof Your Move

The burden of proof is on YOU to show you are not a resident. Gaps in your records will be used against you.
Use the Domicile365 App to automatically track your location and prove your days outside Massachusetts.

Create Free Account

Common Mistakes

Taxpayers often fail audits because they:

Spend exactly 182 days in Florida but keep returning to Massachusetts for every holiday and medical appointment.
Keep a large family home in MA while renting a small condo in FL.
Fail to track "partial days" spent in MA (e.g., flying out of Logan Airport).