Live in Massachusetts, work in Connecticut
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 Massachusetts and working in Connecticut, you'd pay about $4,975 in state income tax on $100,000 of wages, $195 more than if you worked 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 tax at different salaries
| Wages | To CT | To MA | Total | If you worked in MA |
|---|---|---|---|---|
| $50,000 | $2,000 | $280 | $2,280 | $2,280 |
| $75,000 | $3,475 | $55 | $3,530 | $3,530 |
| $100,000 | $4,975 | $0 | $4,975 | $4,780 |
| $150,000 | $8,225 | $0 | $8,225 | $7,280 |
| $250,000 | $15,400 | $0 | $15,400 | $12,280 |
Single filer, all wages earned in Connecticut, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold Connecticut tax. If Massachusetts's tax is higher, withhold the difference for Massachusetts too (or make estimated payments) to avoid an underpayment penalty.
- File the Connecticut nonresident return first, then claim the credit for taxes paid to another state on your Massachusetts resident return.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Working from home for a Connecticut employer
Connecticut has a "convenience of the employer" rule. Retaliatory rule: applies only to nonresidents whose home state has its own convenience rule (e.g., residents of NY, PA, DE, NE working remotely for CT employers).
Frequently asked questions
Do I pay Connecticut income tax if I live in Massachusetts?
Yes. Connecticut taxes wages earned there by nonresidents. On $100,000 that's about $4,975.
Do I have to file taxes in both Massachusetts and Connecticut?
Usually yes: a nonresident return in Connecticut and a resident return in Massachusetts, where you claim a credit for the tax paid to Connecticut. File the Connecticut return first.
Will I be taxed twice?
Not on the same state-level wages. Massachusetts credits the tax you pay Connecticut, so your total is about $4,975 on $100,000, compared with $4,780 if you also worked in Massachusetts. Local city or county taxes may still apply.
Related
- Live in Connecticut, work in Massachusetts
- Moving from Massachusetts to Connecticut
- Moving from Connecticut to Massachusetts
- Live in Massachusetts, work in New Hampshire
- Live in Massachusetts, work in New York
- Live in Massachusetts, work in Rhode Island
- Live in Massachusetts, work in Vermont
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.