Massachusetts tax information

Federal and Massachusetts regulations clearly state that neither a military member nor the spouse of a military member is required to become a resident of Massachusetts as a consequence of being stationed in Massachusetts. This condition is not changed by the domicile of the military member, i.e. a purchased house or a rented house or apartment.

Military members who are residents of Massachusetts are taxed by Massachusetts on their military pay.

Automobiles driven to Hanscom by military personnel stationed at Hanscom do NOT have to be registered in Massachusetts. Most automobiles registered in Massachusetts are taxed annually on their estimated value.

Personnel (and spouses) transferred to Hanscom are NOT required to obtain Massachusetts drivers licenses.

People who ignore points 3 and 4, above, and do go to the Massachusetts Department of Motor Vehicles to register either their cars or themselves in Massachusetts are asked by DMV personnel whether they would also like to register to vote in Massachusetts. Registration to vote in a state constitutes an important criterion for establishing residency in that state.

Anyone who is employed in Massachusetts (outside the military) has Massachusetts income tax withheld from his/her pay. This situation does NOT necessitate the employee's becoming a resident of Massachusetts. Moreover, recent federal legislation makes it possible for non-resident employees to receive a full refund of all withheld Massachusetts taxes, provided they are married to locally assigned military personnel, who are also non-residents.