I am a New Hampshire resident working as a medical courier and I have been paying Massachusetts state taxes since my “office” is in MA even though 100% of my daily stops are in New Hampshire.

Submitted by BishopCornelius t3_ywzr22 in newhampshire

I currently work as a medical courier and have been paying Massachusetts state taxes. I start and end my days in Methuen MA picking up/dropping off my work vehicle but other than that 100% of my stops are in NH. Obviously Methuen MA is being counted as my office but since all of work is done in NH I’m wondering whether I should actually be paying MA State taxes on all of my income? Any help would be greatly appreciated, I’m having an impossible time getting any clarification from my work. Thanks!

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Kv603 t1_iwm270p wrote

Sounds like you are SOL due to having to appear in Methuen each work day, but you should consult a professional to confirm.

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Capt_Indecisive_ t1_iwm3e6t wrote

Except your fate buddy. If the business is located in Massachusetts and you are not a contracted individual therefore you are an employee within the state of Massachusetts regardless of where you work or live. Source, I live and work in New Hampshire but my company is located in Massachusetts. Your only recourse is to become a contracted employee making your home address your business location or go full remote and never bring the car back.

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bonez3113 t1_iwmaz0s wrote

Replying to Capt_Indecisive_ (#546,512)

This is not true. Don’t listen to this guy. Given OPs unique situation, he is fucked and needs to report that as Mass income. If you’re a nonresident working for a Mass based company, you can apportion wages based on the days actually in Mass.

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59000beans t1_iwmdk0o wrote

Seek the advice of an accountant, but heres some quotes and a link direct from Massachusetts, section 5, a:

"When a working day is spent working partly in Massachusetts and partly elsewhere, it will be treated as a day spent working in Massachusetts, unless the non-resident can prove that he or she worked outside Massachusetts for more than half the day."

and section 3, h:

"a non-resident individual does not have a trade or business, including any employment, carried on in Massachusetts if the non-resident's presence for business in Massachusetts is casual, isolated and inconsequential. A non-resident's presence for business in Massachusetts will ordinarily be considered casual, isolated and inconsequential if the non-resident's presence for business in Massachusetts is ancillary to the non-resident's primary business or employment duties performed at a base of operations outside of Massachusetts, as with occasional presence in Massachusetts for management reporting or planning, training, attendance at conferences or symposia, and other similar activities that are secondary to the individual's primary out-of-state duties."

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kmkmrod t1_iwn9pmy wrote

Your issue is that you go to Mass to get your work vehicle. That may change things. You really need a tax person/accountant.

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RSN1968 t1_iwniedb wrote

Replying to Capt_Indecisive_ (#546,512)

You need to apportion your income, you’re literally giving money to the state that you shouldn’t. The below is cut directly from the MA.Gov site

Example (5)(a)(1.2). A telecommuter works for a Massachusetts firm, mainly out of her home in Ohio. The telecommuter works a total of 240 days during the tax year, and is in Massachusetts on 60 of those days. Her salary is $120,000 per year. Her Massachusetts source income is $30,000, calculated as follows:

$120,000 x _____ 60_______ = $30,000

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CDogNH t1_iwo6rbo wrote

Talk to a CPA

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Bake_jouchard t1_iwo7vxx wrote

A lot of people saying because you pick up a work vehicular or supplies in MA they got you but you are taxed based on where the work is performed. For example You can run a tent company out of mass and only put up tents in nh. You should not be paying mass taxes on the time spent setting up and taking down the tent in nh. Office time should be taxed at mass rate. For you sounds like maybe 1 out of 8 hours of your day could justifiably be taxed at a mass rate based on time to pick up and get info/ supplies in ma.

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RedLeafRoy t1_iwpi69x wrote

move office to NH. problem solved

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MommaGuy t1_iwpngjf wrote

The company is based in MA. And unless they have an office in NH you are taxed as working in MA.

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EricPostpischil t1_iwpppae wrote

Replying to 59000beans (#547,074)

That wording could be sticky, as OP’s presence in Massachusetts is not casual, isolated, or inconsequential. It is frequently recurring and consequential, as they do it twice a day and could not do the work without the truck. The tax agency and courts could be obstinate about it.

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Avadya t1_iwpxkjk wrote

Wasnt there a court case about this earlier in the pandemic? I don’t recall the outcome though

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SellingCoach t1_iwrzo7r wrote

>I start and end my days in Methuen MA picking up/dropping off my work vehicle

That's why you're taxed by MA.

I've worked for MA-based companies but all of my work was done remotely in NH so I wasn't taxed. If I went into the office every day for any reason I would have been taxed by MA.

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