Took me a while to find, but here's a better answer: https://www.mass.gov/info-details/e-file-and-pay-your-ma-personal-income-taxes#guidance-for-taxpayer...
"An exception is allowed where the spouses have different tax years or residencies, and their joint Massachusetts income is equal to or below the surtax threshold ($1,053,750 for tax year 2024)."
