According to Massachusetts Instructions for Form 1, your requirement to file a Massachusetts return is determined by your residency status and gross income.
Residents
You must file a Massachusetts tax return if you were a MA resident and your gross income was more than $8,000.
Part Year Resident
If you are a part year resident with annual Massachusetts gross income of more than $8,000, you must file a Massachusetts tax return.
Nonresidents
If you are a nonresident with annual Massachusetts gross income of more than $8,000 or the prorated personal exemption, whichever is less, you must file a Massachusetts tax return.
If your Massachusetts gross income is less than $8,000, you do not have to file a Massachusetts tax return.
Your filing status on your Massachusetts personal income tax can affect your exemptions and how much you're taxed. For federal purposes, your filing status determines your income tax rate. For Massachusetts purposes, your filing status determines how many personal exemptions you're allowed.
Massachusetts all federal filing statuses, except qualifying widow(er) with dependent child. Generally, if you claim this status federally, you qualify for head of household for Massachusetts.
Your Massachusetts filing status may differ from that allowed on your federal return.
If you're legally married as of the last day of the tax year, you can file either jointly or separately. Massachusetts law does not recognize common law marriages. Same-sex couples can file as married jointly or separately.
For more information, see:
- Same Sex Couples State Filing Information
- Is my military income taxable to Massachusetts?
- How do I deduct the military spouse's income on the Massachusetts return?
- What is my residency status for Massachusetts?