I'm a Flight Attendant that resides in FL and based in MA. Do I need to file a state return as a nonresident? If so, do I need to apportion wages? Not sure how to do that

[skyprincess15]

State income tax is not deducted from my paycheck, as I reside in FL.  I also worked for a company in FL, where I reside. Not sure if I need to apportion wages for either employer.

[RaifH]

Generally speaking, Massachusetts would like to tax you if they can, but only if you earn more than 50% of your pay in the state. This is true only if you work for an air transportation company as opposed to being a flight attendant on a private plane or for a corporation that does not have an air carrier license.

If you do derive more than 50% of your income in Massachusetts, then you would apportion only the portion of your pay that is derived there and have to pay Massachusetts state income tax on that amount. This state directive should provide additional details and examples that may answer any additional questions. 

Since Florida has no state tax and that is your state of residence, you will not have to apportion any income there.