If there is no Massachusetts source income, you do not need to file a Massachusetts Income Tax return.
Every executor, administrator, trustee, guardian, conservator, trustee in a noncorporate bankruptcy or receiver of a trust or estate that received income in excess of $100 that is taxable under MGL ch 62 at the entity level or to a beneficiary(ies) and that is subject to Massachusetts jurisdiction must file a Form 2.
See 2025 Form 2 Instructions.
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