You are not required to file a MA tax return for your MA-originated retirement income.
Effective for
retirement income received after December 31, 1995, federal law prohibits any
state from taxing certain retirement income (mainly pension income) unless you
are resident of, or domiciled in, that state.
For example, if you receive a
pension from your former MA employer and you now reside in NV,
MA may not tax your retirement income. Because you are now a NV resident, your retirement income is taxable in NV (if NV had an income tax).
