I am a resident in MA and are subject to MA state taxes. I am about to sign on for weekend job opportunity in Texas which has no state income taxes. Do I have to pay state income taxes on income earned in a location with no income tax?

Also, are my expenses related to this remote job tax deductible (flight, hotel, rental car, meals)?

Thanks

Zip Code: 07652

Unless you are a Transient Worker, you always pay taxes to your home state for any income earned during the year. (Transient workers do not have a home state.) If you work in a state with an income tax, any taxes paid to that state as a non-resident reduce the taxes paid to your home state.

It's my understanding that Texas has no income taxes. So you will owe the 5.3% Mass tax on all of the income earned in Texas less your travel expenses, and will have no credit for taxes paid to another state.

And yes, all of your travel, lodging, car rental, and 50% of the cost of food, are deductible to you since you have another job in Mass, so your tax home will continue to be Mass.

Let's say that your only job was this weekend gig in Texas, and you just came back to Mass each week to be with your family. In this case, the travel back and forth would not be deductible, because Texas would become your Tax Home.

Zip Code: 01801