I live in CT and work in MA and made less than $3,000. in MA. I am reading that I do NOT have to file a MA return if I made under $8,000. in MA. Is this correct?

[jboiano]

Also, will I pay state taxes for both states or just one?

[TomD8]

Not exactly.  The actual Massachusetts rule is this:

If you're a nonresident with an annual Massachusetts gross income of more than either $8,000 or the prorated personal exemption, whichever is less, you must file a Massachusetts tax return.

https://www.mass.gov/service-details/who-must-file-a-state-personal-income-tax-return

ALL your income is taxable by CT, including your earnings from MA.  If you have to file an MA return, you'll be able to take a credit on your CT return for any taxes paid to MA. 

[jboiano]

Thanks Tom.  It looks like I do NOT have to file since I made less than $8,000. in MA last year.  Or am I missing something?  I did file the money earned in MA on my CT & Fed taxes.

[TomD8]

You must also calculate your prorated MA personal exemption.  If your gross MA income exceeds that amount, you must file an MA return, even if your MA gross is under $8,000.

[jboiano]

Got it, thank you!