I was a full-time student in MA Jan-May 2016. I earned less than $300 in MA. Do I need to file taxes in MA?

[hiraq03]

I started work in September in a different state where I did have enough income to be taxed. Do I still also need to file in MA since I have a W-2 for my income of less than $300 or only file in my current state where I work?

[DS30]

No, you will not need to file an MA nonresident state income tax return for MA source income of less than $300 because it is less than the MA personal exemption for 2016.

According to the MA Department of Revenue -

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.

The prorated personal exemption: (PE) formula:

PE per filing status    x    Massachusetts gross income (from sources within MA)   =    Prorated PE
                                            Massachusetts gross income from all sources  

The 2016 MA personal exemption for a single filer is $4,000

Please click this link MA - who must file for more information.