Thank you for this information! But what if my MA income is $0 [which it is: $0 in MA and non-$0 in NY (student job) /CA (internship)]? According to the MA website, "Full year residents who receive or accrue Massachusetts gross income in excess of $8,000 during the taxable year are required to file a Massachusetts income tax return. Even if they calculate a zero tax, the requirement to file still exists. Full year residents file Massachusetts Form 1 - Massachusetts Individual Income Tax Return." - found at <a rel="nofollow" target="_blank" href="
http://www.mass.gov/dor/individuals/filing-and-payment-information/guide-to-personal-income-tax/fili...> . From this information, it appears that in my situation as a full time resident but with income less than $8,000 that I do not need to file a state return.
