Massachusetts DOR Issues Updated Tax Guidance on Personal Income Tax for Non-Residents

The Massachusetts Department of Revenue (DOR) issued updated tax guidance on personal income tax for non-resident taxpayers. The information includes clarifying: 1) residency status; 2) filing requirements; 3) exemptions; 4) deductions; and 5) changes made to federal tax law in 2025 and how they apply to Massachusetts. [Mass. Dep’t of Revenue, Personal Income Tax for Non-Residents, 01/13/26]