No.
If he is a dependent on your return, he is a California resident for tax purposes on a temporary absence in MA for school. As a MA non-resident, you do not have to file if your MA income is under 8,000 dollars.
See the following from http://www.mass.gov/dor/individuals/filing-and-payment-information/guide-to-personal-income-tax/nonr...:
Massachusetts tax law distinguishes between residents and nonresidents. Residents are generally taxed on all of their income, unless otherwise excludible; nonresidents are only taxed on their income derived from sources within Massachusetts. Nonresidents are taxed on their Massachusetts gross income (derived from sources within Massachusetts) if such amount exceeds
either
$8,000 or the prorated personal exemption to which they may be entitled,
whichever is less
.
No.
If he is a dependent on your return, he is a California resident for tax purposes on a temporary absence in MA for school. As a MA non-resident, you do not have to file if your MA income is under 8,000 dollars.
See the following from http://www.mass.gov/dor/individuals/filing-and-payment-information/guide-to-personal-income-tax/nonr...:
Massachusetts tax law distinguishes between residents and nonresidents. Residents are generally taxed on all of their income, unless otherwise excludible; nonresidents are only taxed on their income derived from sources within Massachusetts. Nonresidents are taxed on their Massachusetts gross income (derived from sources within Massachusetts) if such amount exceeds
either
$8,000 or the prorated personal exemption to which they may be entitled,
whichever is less
.