Should my Roth IRA distribution be taxed in MA, as the contributions were made many years ago and I am over 70?

[TerryA]

It doesn't matter where you were living when you were making Roth contributions, and only the state you are living in when you receive retirement distributions can tax them, if they are taxable at all. If your federal return isn't taxing your Roth distributions then a state isn't going to tax them either.