I've been concerned about how to file my MA state taxes when I move to the UK so I
sent the MA tax people an email. Amazingly I got a quick and clear answer.
My question
"Can you tell me how a person should file MA taxes in the following situation.
A US Citizen domiciled in MA moves to the UK to take up permanent employment with a UK employer. They will be in the UK for an indefinite period, but longer than 5 years, they have no current plans to return to the US and if they do they do not know to which state. They plane to buy a home in the UK and will become resident and ordinary resident according to the UK, however, the UK will not consider them to be domiciled in the UK. How should the individual file their MA tax return?"
MASS DOR answer.
"Thank you for your recent inquiry.
Based on your details you would be giving up your Mass domicile, and after the time you leave your wages would not be reported to Mass.No return would be needed for following years. If you are in Mass for part of 2006 file as a part year res."