Live in New York, 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: $4,860 a year
Living in New York and working in Massachusetts, you'd pay about $4,860 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 NY | Total | If you worked in NY |
|---|---|---|---|---|
| $50,000 | $2,280 | $0 | $2,280 | $2,103 |
| $75,000 | $3,530 | $0 | $3,530 | $3,453 |
| $100,000 | $4,780 | $80 | $4,860 | $4,860 |
| $150,000 | $7,280 | $1,011 | $8,291 | $8,291 |
| $250,000 | $12,280 | $3,492 | $15,772 | $15,772 |
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 New York's tax is higher, withhold the difference for New York 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 New York resident return.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Local income taxes
- New York: NYC personal income tax applies to NYC residents only (about 3.078%-3.876%); nonresidents commuting into NYC pay no city income tax. Yonkers: resident surcharge (16.75% of NY state tax) and 0.5% nonresident earnings tax on wages earned in Yonkers. Self-employed in the MTA district pay MCTMT.
Special credit rules
- NY: NY does not credit other states' tax on income NY treats as NY-sourced. Main double-tax risk is for nonresidents working remotely for NY employers (convenience rule) whose home state will not credit NY tax on days physically worked at home. NJ and CT generally allow the credit; other states may not.
Frequently asked questions
Do I pay Massachusetts income tax if I live in New York?
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 York and Massachusetts?
Usually yes: a nonresident return in Massachusetts and a resident return in New York, 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. New York credits the tax you pay Massachusetts, so your total is about $4,860 on $100,000, compared with $4,860 if you also worked in New York. Local city or county taxes may still apply.
Related
- Live in Massachusetts, work in New York
- Moving from New York to Massachusetts
- Moving from Massachusetts to New York
- Live in New York, work in Connecticut
- Live in New York, work in New Jersey
- Live in New York, work in Pennsylvania
- Live in New York, 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.