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State tax filing
You are correct. You file MA Form 1, and since you are both regarded as full-year residents, you can file it as MFJ or MFS, your choice.
Page 6, https://www.mass.gov/doc/2019-form-1-instructions/download
Note that since your wife is regarded as a full-year resident by Massachusetts statute, her income for the entire year is subject to MA taxation.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
‎July 27, 2020
8:49 AM