Live in Connecticut, work in Massachusetts
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State income tax: $4,975 a year
Living in Connecticut and working in Massachusetts, you'd pay about $4,975 in state income tax on $100,000 of wages.
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State tax at different salaries
| Wages | To MA | To CT | Total | If you worked in CT |
|---|---|---|---|---|
| $50,000 | $2,280 | $0 | $2,280 | $2,000 |
| $75,000 | $3,530 | $0 | $3,530 | $3,475 |
| $100,000 | $4,780 | $195 | $4,975 | $4,975 |
| $150,000 | $7,280 | $945 | $8,225 | $8,225 |
| $250,000 | $12,280 | $3,120 | $15,400 | $15,400 |
Single filer, all wages earned in Massachusetts, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold Massachusetts tax. If Connecticut's tax is higher, withhold the difference for Connecticut too (or make estimated payments) to avoid an underpayment penalty.
- File the Massachusetts nonresident return first, then claim the credit for taxes paid to another state on your Connecticut resident return.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Frequently asked questions
Do I pay Massachusetts income tax if I live in Connecticut?
Yes. Massachusetts taxes wages earned there by nonresidents. On $100,000 that's about $4,780.
Do I have to file taxes in both Connecticut and Massachusetts?
Usually yes: a nonresident return in Massachusetts and a resident return in Connecticut, where you claim a credit for the tax paid to Massachusetts. File the Massachusetts return first.
Will I be taxed twice?
Not on the same state-level wages. Connecticut credits the tax you pay Massachusetts, so your total is about $4,975 on $100,000, compared with $4,975 if you also worked in Connecticut. Local city or county taxes may still apply.
Related
- Live in Massachusetts, work in Connecticut
- Moving from Connecticut to Massachusetts
- Moving from Massachusetts to Connecticut
- Live in Connecticut, work in New York
- Live in Connecticut, work in Rhode Island
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.