Possibly he needs to file in Arizona. This is what the state says:
If you are in this state for a temporary or transitory purpose or did not live in Arizona but received income from sources within Arizona during 2018, you are subject to Arizona tax. You are subject to Arizona income tax on all income derived from Arizona sources. Income from Arizona sources includes the following:
wages,
rental income,
business income,
the sale of Arizona real estate,
interest and dividends having a taxable or business situs, in this state, and
any other income from an Arizona source.
Look at the chart to see if his income requires filing:
https://azdor.gov/forms/individual/arizona-nonresident-personal-income-tax-booklet
Now on to Massachusetts:
If you were a resident of Massachusetts and your gross income was more than $8,000 — whether received from sources inside or outside of Massachusetts — you are required to file a Massachusetts income tax return. If your gross income was $8,000 or less, you do not need to file a return.
If you have other questions about this, ask in the comment section below.
