Live in NH, work in MA? Don’t overpay Massachusetts.

Thousands of New Hampshire residents commute into Massachusetts — and many of them pay more MA tax than they actually owe. The fix is correct day-count apportionment: only the income tied to days you physically worked in Massachusetts should be taxed there.

Where cross-border filers lose money

• Treating all wages as MA-source when work was hybrid or remote.
• Mis-handling RSUs, ISOs, and ESPP that vest across state lines.
• Over-withholding to MA and never reclaiming it.
• Missing the NH-resident angle entirely on a national chain’s software.

How we handle it

We count your Massachusetts workdays against your total workdays, apportion your wages accordingly on the MA non-resident return (Form 1-NR/PY), and make sure your withholding lines up so next year isn’t another surprise.

Frequently asked questions

Do I owe Massachusetts tax if I live in NH but work in MA?

Generally yes — Massachusetts taxes income earned from work physically performed in MA, even for New Hampshire residents. You file a MA non-resident return (Form 1-NR/PY) reporting the MA-source portion of your wages.

I work hybrid — some days in NH, some in MA. How is that taxed?

Only the income tied to days you physically work in Massachusetts is MA-source. We apportion your wages by counting MA workdays against total workdays, which can meaningfully lower your MA tax versus having everything sourced to MA.

New Hampshire has no income tax — so why does this matter?

Because Massachusetts still taxes the MA-source portion of your wages, and there’s no NH return to credit it against. Getting the apportionment and withholding right is where cross-border filers save real money.