You may be required to file a MA non-resident tax return.
You may also want to file a MA non-resident tax return, even if you don't have to.
From the MA DOR website:
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. Nonresidents file Massachusetts Form 1 NR/PY- Nonresident/Part-Year Resident Individual Income Tax Return.
(See http://www.mass.gov/dor/individuals/filing-and-payment-information/guide-to-personal-income-tax/fili...)
Even if you don't have to file a MA return to report the MA rental activity, you may want to. When you sell the property, you will have to report the sale to MA. Carry-forward passive losses, if any, would reduce your taxable gain (keep in mind recaptured depreciation). If you don't file MA returns in the years prior to selling, MA may very well disallow using carry-forwards when you report the sale.
