{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "us.ma.statutory",
  "versions": [
    {
      "rule_id": "us.ma.statutory",
      "version": "2026.1",
      "jurisdiction": "US-MA",
      "title": "Massachusetts statutory residency",
      "summary": "M.G.L. c.62 §1(f)(2): a non-domiciliary who maintains a permanent place of abode in Massachusetts AND spends MORE than 183 days of the taxable year in Massachusetts — 'including days spent partially in and partially out of the commonwealth' — is a resident. The part-day rule is in the statute itself, and TIR 95-7 forecloses purpose-based exclusions: any part of a day, for whatever reason. Statutory exclusion for active-duty military.",
      "evaluator": "composite_conditional",
      "determinative": true,
      "official_source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section1",
      "last_verified": "2026-08-28",
      "effective_from": "2000-01-01",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "part_day_counts": true,
        "arrival_day_counts": true,
        "departure_day_counts": true,
        "same_day_in_out": "counts_in"
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        }
      },
      "logic": {
        "all": [
          {
            "count": {
              "country": "US-MA",
              "period": "calendar_year",
              "op": ">",
              "value": 183
            }
          },
          {
            "attestation": "us.ma.permanent_abode"
          },
          {
            "not": {
              "attestation": "us.ma.active_military"
            }
          }
        ]
      },
      "attestation_defs": [
        {
          "key": "us.ma.permanent_abode",
          "question": "Do you continually maintain a permanent place of abode in Massachusetts?",
          "why_we_ask": "Statutory residency needs BOTH the abode and the day count. Massachusetts' 'continually maintained' is a CHARACTER test about the dwelling, not New York's ~11-month duration test — do not import NY's reading.",
          "type": "bool",
          "scope": "calendar_year"
        },
        {
          "key": "us.ma.active_military",
          "question": "Are you on active duty in the US military?",
          "why_we_ask": "The statutory day count excludes active-duty military service members by its own terms.",
          "type": "bool",
          "scope": "calendar_year"
        }
      ],
      "notifications": [
        {
          "at_count": 170,
          "at_fraction_of_limit": null,
          "message_key": "ma183.approaching"
        }
      ],
      "notes": [
        "M.G.L. c.62 §1(f)(2): 'more than one hundred eighty-three days of the taxable year in the commonwealth, including days spent partially in and partially out of the commonwealth' — the ONLY state in this set with the partial-day rule in the statute itself. TIR 95-7: 'a day is defined as any part of a day spent in Massachusetts for whatever reason.'",
        "Do not conflate 830 CMR 62.5A.1(5)(a)'s half-day working rule — that is apportionment of nonresident source income, not this residency count.",
        "No transit or medical carve-out — checked affirmatively; do not port New York's hospital-confinement rule."
      ]
    }
  ]
}