Thank you very much for the informative answer--which I will use when filing my 2024 taxes.
I was thinking of filing jointly for US and separately (that is, only for myself) for MA since my wife is not a tax resident and has no Massachusetts income (meaning she does not have to file a tax return at all, according to the Mass tax website section on Residency).
But now I understand that the rule about having to file jointly in MA if you file a joint federal tax return does NOT apply to the 2023 tax year--it starts for the 2024 tax year. In other words, even though we file joint federal taxes, I can still file separate MA taxes, while my non-resident wife will simply not file a MA return. Next year I'll request an exemption for her.
Thanks again.
