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West Virginiaworking inMassachusetts
Standard — file nonresident return if onsite

Massachusetts

Work State Tax Rate
Flat 5.0% plus 4% surtax on income over approximately $1.08 million
Withholding Starts
Day 1
Law Last Updated
Jan 1, 2023

Employee Obligations (Which Returns YOU Must File)

If you physically work in Massachusetts, file a nonresident Massachusetts return (tax rate: Flat 5.0% plus 4% surtax on income over approximately $1.08 million). Then file your West Virginia return and claim the Schedule E credit so you don't get taxed twice on the same income.

Employer Obligations (What Your Employer Must Withhold & Remit)

Register for withholding, unemployment, and PFML from day 1. Unemployment applies to the first $15,000 of wages. PFML employer contribution is 0.42% for employers with 25 or more employees.

City & Local Income Taxes (Extra Filings Beyond the State Return)

None for nonresidents.

Other Paycheck Deductions (Disability, Paid Leave, Unemployment)

PFML approximately 0.46%.

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Related guides

Row last reviewed: May 9, 2026Home state credit form: Schedule E

This is general information, not tax or legal advice. Laws change frequently. Always consult a licensed CPA or tax attorney for your specific situation. All information researched as of March 21, 2026.