You are correct that you would not be required to file a Massachusetts tax return if your gross income was less than $8,000 if you are a full-year or part-year resident. A taxpayer is a full-year resident for tax purposes if domiciled in Massachusetts, or if a permanent place of abode is maintained in Massachusetts and, during the year, the taxpayer spent more than 183 days, in the aggregate, in the state. (I am not sure of your situation so I just wanted to make you aware of this.)
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