• New DOR Directive Expands the Reach of Massachusetts Income Tax on Nonresidents
  • February 20, 2004 | Author: Jonathan B. Dubitzky
  • Law Firm: Sullivan & Worcester LLP - Boston Office
  • In January 2004 the Massachusetts Department of Revenue issued a final directive, Directive 03-12, interpreting legislation enacted in 2003 that applies for tax years beginning on or after January 1, 2003. The legislation specifies that items of gross income that derive from a Massachusetts trade or business, including employment carried on in Massachusetts, remain Massachusetts-source income of a nonresident regardless of the year in which the income is received by the nonresident and regardless of the taxpayer's residence in the year in which it is received.