Generally, if you make $8,000 or more you'll need to file a Massachusetts tax return.
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.
Nonresidents are required to file income tax returns with Massachusetts if their Massachusetts gross income (derived from sources within Massachusetts) exceeds either $8,000 or the prorated personal exemption to which they are entitled, whichever is less.
Part-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.
