How much income is required for one to have to file Mass. State Income Tax Return?

[seatermargaret]

I need to know how much income is required to file Mass. State Taxes?

[ChelsiE2 · Accepted solution]

Generally, if you make $8,000 or more you'll need to file a Massachusetts tax return.

Full year residents who receive or accrue Massachusetts gross income in excess of $8,000 during the taxable year are required to file a Massachusetts income tax return. Even if they calculate a zero tax, the requirement to file still exists. 

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. 

Part-year residents who receive or accrue Massachusetts gross income in excess of $8,000 during the taxable year are required to file a Massachusetts income tax return. Even if they calculate a zero tax, the requirement to file still exists. 

[PC03054]

Does unemployment earned while living in NH (but paid out in MA)  count as earned MASS income?