Not sure if I should submit MA state tax return

[popara777]

Hi,

I'm an F1 student in college in Massachusetts. My 2022 income from MA is about 4K but I interned in another state  (CA) and earned gross income above 10K there. Do I need to file an MA state return? I read somewhere that MA residents who eared less than 8K  in Massachusetts income are not required to file. 

[MaryK4]

You are correct that you would not be required to file a Massachusetts tax return if your gross income was less than $8,000 if you are a full-year or part-year resident.  A taxpayer is a full-year resident for tax purposes if domiciled in Massachusetts, or if a permanent place of abode is maintained in Massachusetts and, during the year, the taxpayer spent more than 183 days, in the aggregate, in the state. (I am not sure of your situation so I just wanted to make you aware of this.)  

[popara777]

So just to confirm, is it just my MA income that I get taxed on in MA? Or does it include what I made in other states. Because the 8k rule would apply if it’s only MA income but I’m not sure.

thanks @MaryK4 !

[Vanessa A]

The 8k rule applies to income from any state while you were a resident of MA.  If MA was your home state for the year and you earned income in other states while considered a resident of MA, you would need to include the income from other states as well in the calculation.  If that puts you over the 8k limit, then you would need to file a MA return.