I am a Massachusetts resident who has been living out of the country for 5.5 years. I have no property, state income etc...in the U.S. Do I still need to file state taxes

[DS30]

It depends but is you have no intention of returning to MA, then you will not need to file an MA resident state income tax return.

According to the MA Department of Revenue, a change in domicile will not be accomplished by a temporary or protracted absence from Massachusetts. A taxpayer must not intend to return. To change domicile, a taxpayer must demonstrate that he has taken affirmative steps consistent with his declaration.

A taxpayer's declaration of his intent will be subject to close scrutiny. One who asserts that domicile has changed has the burden of proving that fact. A number of factors will be considered in determining whether a taxpayer has changed his domicile.

Please click MA - Residency Status for more information.