Yes, according to this Massachusetts State website, "If you're a nonresident of Massachusetts, you must file a Massachusetts Income Tax Return if you received Massachusetts source income in excess of your personal exemption multiplied by the ratio of your Massachusetts source income to your total income, or your gross income was more than $8,000 – whether received from sources inside or outside Massachusetts".
At this point, it depends on the income you earned while working remotely outside the US. If your total income earned in 2022 is more than $8000, you need to file. If your Massachusetts sourced income is more than your personal exemption amount ($4400 if single or $8800 if filing jointly or Head of Household).
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
