Location of Principal Residence

A taxpayer must be a resident of Massachusetts for his or her principal residence to be in Massachusetts. If a taxpayer is resident in Massachusetts and has only one place of residence, that place of residence is the taxpayer’s principal residence. If a taxpayer is resident in Massachusetts and has more than one place of residence, the determination of which place of residence is the taxpayer’s principal residence depends upon all the facts and circumstances in the case, including the number of days spent at each place of residence and the good faith representations of the taxpayer.

Example 1 : A, a Massachusetts resident, owns a house in Springfield in which he lives most of the year and also rents a cottage on Cape Cod which he uses in the summer months. The Springfield house is his principal residence; the summer cottage is not. A may not deduct the rent on the summer cottage. Example 2 : B, a New Hampshire resident, owns a house in New Hampshire and also rents an apartment in Boston. His New Hampshire house is his principal residence; the Boston apartment is not. B may not deduct the rent on the Boston apartment. Example 3 : C, a Massachusetts resident, rents an apartment in Boston in which he lives most of the time and also rents a cottage in Maine. The Boston apartment is C's principal residence; the Maine cottage is not. C may deduct the rent on the Boston apartment. Example 4 : D, a University of Massachusetts undergraduate student, rents an apartment in Amherst during the school year and resides with her parents in the family home in Newton when she is not at college. Her home in Newton is her principal residence; the apartment rent is not deductible.