It depends. For State of California, as a part-year resident, you pay tax on:
- All worldwide income received while a California resident
- Income from California sources while you were a nonresident
For State of Massachusetts If you're a part-year resident with an annual Massachusetts gross income of more than $8,000, you must file a Massachusetts tax return.
- Move to Massachusetts during the tax year and become a resident; or
- Move out of Massachusetts during the tax year and end your status as a resident.
California part-year residence uses form 540-NR and Massachusetts uses Form 1-NR..