itonewbie
Level 15

The first question to ask is whether the spouse residing abroad (in the Home Country, as you mentioned) was a domicile resident of MA.  If so, relocation from MA to another country on its own does not terminate MA domicile unless facts and circumstances clearly support that change - and MA is a real stickler with that.  Assuming the spouse was a resident of MA for the same period as the taxpayer during the tax year, a joint return may then be allowed for MA tax purposes.  Otherwise, the couple must file separately.

Assuming the spouse was a resident of MA, the MA individual mandate should apply as far as I can tell but you like to do a bit more research.  That is because 830 CMR 111M 2.1(2) defines resident the same way as M.G.L. c. 62, §1(f) and MA has no carve out for taxpayers abroad like the one for MEC under the IRC.

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Still an AllStar