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Business & farm
The important thing to decide is whether or not this was an attempt to earn money (sounds like it was) and whether it involved work that was like your regular employment work. If the answer is yes then this is self-employment income and you'll have to pay social security and medicare on it.
Here's some more guidance on whether income is self-employment or not.
You need to check the state shown in box 16 of the 1099-MISC and box 6 of the 1099-NEC. If the state shown is NY then you will need to file a New York non-resident tax return on this income. New York taxes everything earned in the state from New York sources.
If the state shown is Massachusetts then you just need to file it with your state tax return.
If you do have to do a NY non-resident return do that first before you do the Massachusetts return. You will get a credit for out of state taxes paid so that you don't get double taxed on the income.
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