No Tax Status

Massachusetts law provides that an individual's taxable income shall be exempt from tax if his or her Massachusetts adjusted gross income for the taxable year does not exceed $8,000. M.G.L. c. 62, § 5(a). Massachusetts adjusted gross income includes the Massachusetts portion of a non-resident team member's total compensation for services rendered. If a non-resident team member's Massachusetts adjusted gross income is $8,000 or less, he or she does not owe Massachusetts tax and should not sign a statement electing to file on a composite basis. A non-resident team member will not receive no tax status if he or she elects to be treated as part of a composite return.

REGULATORY AUTHORITY 830 CMR: 62.5A.2: M.G.L. c. 14, § 6(1); M.G.L. c. 62C, § 3; M.G.L. c. 62

REGULATORY HISTORY Date of Promulgation: 12/21/01

Help Us Improve Mass.gov with your feedback

The feedback will only be used for improving the website. If you need assistance, please contact us . Please limit your input to 500 characters.

Thank you for your website feedback! We will use this information to improve this page.

If you need assistance, please contact us .

If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site.