There could be some difference in total amount owed, based on where income was earned and tax rates in the two states. But you can't pick residency solely on the tax liability. You can read MA's definition here:
<a rel="nofollow" target="_blank" href="
http://www.mass.gov/dor/individuals/filing-and-payment-information/guide-to-personal-income-tax/resi...>
Also note that income from the online tutoring service is not MA-source income, if you were not a resident at the time and were not physically present in MA.
