Live in New Hampshire, work in Massachusetts
Your home state has no income tax, so there is no credit to offset the work state's tax. You pay the work state as a nonresident.
State income tax: $4,780 a year
Living in New Hampshire and working in Massachusetts, you'd pay about $4,780 in state income tax on $100,000 of wages, $4,780 more than if you worked in New Hampshire.
Your home state has no income tax, so there is no credit to offset the work state's tax. You pay the work state as a nonresident.
State tax at different salaries
| Wages | To MA | To NH | Total | If you worked in NH |
|---|---|---|---|---|
| $50,000 | $2,280 | $0 | $2,280 | $0 |
| $75,000 | $3,530 | $0 | $3,530 | $0 |
| $100,000 | $4,780 | $0 | $4,780 | $0 |
| $150,000 | $7,280 | $0 | $7,280 | $0 |
| $250,000 | $12,280 | $0 | $12,280 | $0 |
Single filer, all wages earned in Massachusetts, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- File a Massachusetts nonresident return. There's no New Hampshire return for wages because New Hampshire has no income tax.
- 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 New Hampshire?
Yes. Massachusetts taxes wages earned there by nonresidents. On $100,000 that's about $4,780.
Do I have to file taxes in both New Hampshire and Massachusetts?
Usually you file only one state return (a nonresident return in Massachusetts), though some states still require a nonresident return to get a refund of any wrongly withheld tax.
Will I be taxed twice?
No. New Hampshire has no income tax, so you pay only Massachusetts's nonresident tax: about $4,780 on $100,000.
Related
- Live in Massachusetts, work in New Hampshire
- Moving from New Hampshire to Massachusetts
- Moving from Massachusetts to New Hampshire
- Live in New Hampshire, work in Maine
- Live in New Hampshire, 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.