Question for those of you originally from Massachusetts...

Hello,
I have just received my unmarried partner visa and am headed to the UK next month.  My question is for those from MA.  How do you declare you are no longer a resident of MA?  I really do not want to get double taxed from the UK and the state.  As it is, I haven't "lived" or worked in the state in 3 years, yet because my permanent address was here, I still had to pay state tax.  Thanks

Here are the rules

http://www.mass.gov/?pageID=dorterminal&L=5&L0=Home&L1=Individuals+and+Families&L2=Personal+Income+Tax&L3=Current+Year+Tax+Information&L4=Guide+to+Personal+Income+Tax&sid=Ador&b=terminalcontent&f=dor_help_guides_abate_amend_personal_issues_residencystatus&csid=Ador#treatyexclusion

You've got to get rid of MA addresses and not have the intention to return to MA. So buying a house or renting a flat in another state is a good indicator of that. When I left MA I just wrote to the Revenue Dept once I had my new address to let them know I'd moved out of state and filled out a part year tax form that year.

The thing that gets confusing is the use and definitions of domicile and residency. You can be resident in one place and domiciled in another because you grew up there, might have a family home and might intend to return.

Jeez I hope having a credit card with billing address at my parents in Florida, getting a FL driving license and registering to vote in FL was enough to get rid of MA domicile.  I know I filed a part year return for the year I moved but definitely haven't filed MA since!

When you're abroad, you can register to vote using the last address you had in the US. (Check Democrats or Republicans Abroad). By law, that registration/information cannot be used for any tax purpose.

Here are the rules

http://www.mass.gov/?pageID=dorterminal&L=5&L0=Home&L1=Individuals+and+Families&L2=Personal+Income+Tax&L3=Current+Year+Tax+Information&L4=Guide+to+Personal+Income+Tax&sid=Ador&b=terminalcontent&f=dor_help_guides_abate_amend_personal_issues_residencystatus&csid=Ador#treatyexclusion


You've got to get rid of MA addresses and not have the intention to return to MA. So buying a house or renting a flat in another state is a good indicator of that. When I left MA I just wrote to the Revenue Dept once I had my new address to let them know I'd moved out of state and filled out a part year tax form that year.

The thing that gets confusing is the use and definitions of domicile and residency. You can be resident in one place and domiciled in another because you grew up there, might have a family home and might intend to return.

So I should change my address with the bank then?  I need to keep my US bank account open as my student loan payment needs to come from there. 

There are extremely detailed instructions on the DOR website as to how Massachusetts regards domicile and when the Commonwealth considers a Massachusetts domicile to have been abandoned:

http://www.mass.gov/?pageID=dorterminal&L=5&L0=Home&L1=Individuals+and+Families&L2=Personal+Income+Tax&L3=Current+Year+Tax+Information&L4=Guide+to+Personal+Income+Tax&sid=Ador&b=terminalcontent&f=dor_help_guides_abate_amend_personal_issues_residencystatus&csid=Ador#Domicile

Do bear in mind that abandonment of a Massachusetts domicile might imply acquistion of a domicile of choice in one of the countries of the United Kingdom - and therefore increase exposure to UK tax on worldwide income and gains as well as worldwide UK inheritance tax.