A nonresident travel nurse generally files Massachusetts Form 1-NR/PY when Massachusetts gross income exceeds $8,000 or the prorated personal exemption, whichever is less. Maintaining a Massachusetts home and spending more than 183 days there can create a different full-year resident result, so track both work and housing dates.
Key takeaways
- Massachusetts says nonresidents with annual Massachusetts gross income above $8,000 or the prorated personal exemption, whichever is less, must file. The state identifies Form 1-NR/PY for nonresidents and part-year residents.
- Massachusetts also describes a full-year resident test involving a Massachusetts home and more than 183 days in the state. That is a state-residency test, not the federal travel-nurse tax-home test.
How Massachusetts Travel Nurse Taxes works
Massachusetts says nonresidents with annual Massachusetts gross income above $8,000 or the prorated personal exemption, whichever is less, must file. The state identifies Form 1-NR/PY for nonresidents and part-year residents.
Massachusetts also describes a full-year resident test involving a Massachusetts home and more than 183 days in the state. That is a state-residency test, not the federal travel-nurse tax-home test.
Which return and records may be needed?
Maintain an exact day log for assignment workdays, Massachusetts housing days, and days away. The state says partial days count. Then prepare the Massachusetts return from actual Massachusetts-source income and handle any resident-state credit under that state’s rules.
Read the complete multi-state taxes guide.
Why state residency and your federal tax home are different
A state return asks which state may tax income. The federal travel-nurse tax-home analysis asks whether you were away from a qualifying tax home and incurred duplicated living expenses. One label does not establish the other, so keep the records for each question separate.
See the travel nurse tax-home guide.
What to do before your first paycheck
- Save Massachusetts housing move-in and move-out dates.
- Track days physically spent in Massachusetts, including partial days.
- File W-2s and withholding statements by state before preparing a resident return.
Run the state mix in the Contract Analyzer.
FAQ
When is a Massachusetts nonresident return due?
Massachusetts publishes the income threshold and tells nonresidents to use Form 1-NR/PY.
What is the 183-day rule?
A Massachusetts home plus more than 183 days in the state can be relevant to residency.
Does a Massachusetts return change my federal tax home?
No. State filing status and the federal tax-home test are different analyses.
Which form do nonresident nurses use?
Massachusetts identifies Form 1-NR/PY for nonresidents and part-year residents.
Sources and filing note
This is general educational information, not individualized tax advice. Tax forms and rules change; use current official instructions and consult a qualified tax professional for a multi-state or tax-home question.