What are the requirements for claiming residency in Massachusetts for tax purposes?

To claim residency in Massachusetts for tax purposes, you must meet certain requirements. Firstly, you must have a permanent home in the state or spend more than 183 days there during the tax year. Additionally, you should generally not maintain a permanent home outside of Massachusetts. If you do maintain a permanent home outside the state, you must demonstrate that you are not domiciled there. Domicile refers to your true, fixed, and permanent home, where you intend to return whenever absent. It is important to note that residency is determined on a case-by-case basis, considering various factors such as the location of your immediate family, business ties, and social ties. In summary, to claim residency in Massachusetts for tax purposes, you must have a primary home or spend a significant amount of time in the state while maintaining a genuine intent to make it your permanent home.