She will be required to file her own tax return as opposed to you filing her income on your return. She can use this IRS tool to determine if she needs to file a return, but she can file in any case to get a refund if there were taxes withheld as reported in boxes 2 or 17. If she is away temporarily she can file as a Massachusetts resident, but if she had California state taxes reported in box 16 on her W-2, she will have to file a California return either as a resident or non-resident, depending on her status as mentioned earlier.
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