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State tax filing
There is a good explanation here on Mass.gov page. If the income is not taxable, based on given examples, there is no need to report it:
<a rel="nofollow" target="_blank" href="https://www.mass.gov/service-details/frequently-asked-questions-about-1099-k-notices-from-third-part...>
<a rel="nofollow" target="_blank" href="https://www.mass.gov/service-details/frequently-asked-questions-about-1099-k-notices-from-third-part...>
‎June 6, 2019
9:43 AM