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Hello JA Customer,
Here is the way your boyfriend's state taxes would essentially work.
It sounds as though he intends for MA to remain his permanent state of residence although he may come to live with you on a temporary basis. There is nothing he needs to do to officially to maintain MA residency. He simply should leave all of his registrations such as car registration, drivers license, voters registration along with his bank accounts, etc. all in MA. That serves as proof of the fact that he intends for MA to be his state of residence. There are no official forms that determine a person's state domicile.
Taxpayers are essentially responsible for paying taxes to:
1. Their resident state
2. Any state where they physically work and earn income
What would happen here is that your boyfriend would file a return with the state of VA as a part year resident, and he would report the income he earned while living with you in the state of VA and pay taxes to VA on that income. He would then continue to file a resident return with MA as he has always done in the past and he would report his income for the entire year from all sources, including what he earned while living in VA. However, on his MA return, he would then be allowed a credit for the taxes he already paid to VA, thereby eliminating any double taxation on that same VA income at the state level.
Your boyfriend does not have to continue making estimated payments to MA for the rest of the year or he can adjust the amount he is paying down to the amount he thinks he would actually owe to the state based on how many months he will actually reside there. But at the same time he should probably begin making estimated payments to the state of VA to cover what he thinks he will owe to that state based on the total months he intends to live there and have income while living in VA.
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Thank you JA Customer