Commuter taxes 2026

Live in Connecticut, work in Massachusetts

Without wage reciprocity, the work state may tax wages earned there. Your home state generally offers a limited credit for eligible tax paid on the same income. Filing requirements, credit limits and local taxes need a separate check.

By Abu HasnatPage updated Nov 7, 2026Data: Connecticut and Massachusetts revenue departments (methodology)

Official tax guidance for both states

Check withholding, filing requirements and current forms with each state's tax agency.

Connecticut: Connecticut Department of Revenue Services (opens in new tab)
Massachusetts: Department of Revenue (opens in new tab)

Agency directory checked 2026-10-01 against the IRS state-government directory. This verifies the agency links, not an individual tax result. Use forms for the year you are filing.

Before you use this estimate

This model assumes a full-year resident of Connecticut, ordinary employee wages and all workdays physically in Massachusetts. Check exemption eligibility before treating a work-state amount of $0 as your own result. Withholding is a prepayment, not final tax liability. Other income, a move during the year, remote work and separate local taxes or credits can change the result.

I live inI work inAnnual wages ($)Filing status

State income tax: $4,975 a year

Modeled annual state income tax for living in Connecticut and working in Massachusetts: about $4,975 on $100,000 of wages.

Tax guide and official sources: live in Connecticut, work in Massachusetts

Official agency starting points: Connecticut tax agency (opens in new tab) · Massachusetts tax agency (opens in new tab). These directory links identify the selected states' agencies, not your filing obligations. Check their individual-tax guidance and forms for the year you are filing.

Tax to Massachusetts

$4,780

nonresident

Tax to Connecticut

$195

resident, after credit

Total state tax

$4,975

Typical state returns

This is the usual filing pattern, not a determination that you must file. Filing thresholds, age or dependent status, other income and withholding refunds can change which returns you need.

How this $100,000 estimate adds up

These steps follow the selected home, work state, salary and filing status. They reconcile the model's annual liability, not the amounts withheld from your paycheck.

Modeled state income tax for Connecticut residence and Massachusetts work
Step	Massachusetts work state	Connecticut home state
Tax before the modeled other-state credit	$4,780	$4,975
Modeled other-state credit subtracted	$0	$4,780
Tax after that credit	$4,780	$195

Total: $4,780 + $195 = $4,975 a year. Amounts are rounded for display. Work-state wage exemptions, when applicable, are already reflected in the first row; they are not an other-state credit.

The modeled credit is applied in Connecticut, the home state. Actual eligibility and credit limits require the state instructions. Included county components stay in these amounts; excluded local taxes and credits stay excluded. Federal income tax, payroll programs and refund eligibility are outside this reconciliation.

State tax at different salaries

Wages	To MA	To CT	Modeled 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.

From paycheck withholding to your returns

Withholding: Massachusetts payroll should withhold on Massachusetts-source wages. Compare that prepayment with Connecticut resident tax; Connecticut withholding or estimated payments may also be needed.
Returns: Prepare Massachusetts Form 1-NR/PY first, then Connecticut CT-1040 with the eligible other-jurisdiction credit on Schedule 2.
Credit or refund: Connecticut limits the credit to its tax attributable to qualifying income taxed by both jurisdictions. Use the other return’s liability, not merely the W-2 withholding amount.

Worked example: $100,000 of wages

Single filer, full-year resident of Connecticut, all work performed in Massachusetts, no other income, standard deductions and modeled personal exemptions. Before credit, Connecticut tax is $4,975. Modeled Connecticut credit: $4,780. Pay $4,780 to Massachusetts and $195 to Connecticut, modeled total $4,975.

Annual liability, not paycheck withholding or a refund estimate. Federal tax, payroll programs, other local taxes, special credits and part-year residency are excluded. Local income taxes not included.

Remote-work and local exceptions

Massachusetts employee wages generally follow where services are performed; use actual compensation or documented Massachusetts workdays under its allocation regulation. This all-Massachusetts example does not allocate hybrid days or include payroll benefit premiums.

Official forms and instructions

Source audit 2026-10-01. Use the return and instructions for the year you are filing; a current-forms link may still show a prior-year return. Official sources checked; not independently reviewed.

What to do

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?

Prepare Massachusetts Form 1-NR/PY first, then Connecticut CT-1040 with the eligible other-jurisdiction credit on Schedule 2.

Will I be taxed twice?

The modeled state credit reduces overlap on eligible wages; separate local taxes or sourcing differences can still leave additional tax. 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.

Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.