Do I need to file a Massachusetts if I am a TX resident who worked remotely as a 1099 contractor for a company based in MA?

[SMETXBX]

The MA based company issued a 1099 for my work (and no taxes were withheld since I am a contractor). I worked fully remotely (never leaving Texas).

[DMarkM1]

No.  If you didn't maintain an office or presence in MA and you did not physically work in MA you will not need to file in MA.  Your income is not MA source income.  Here is the MA reference.  Check the "Income Subject to MA taxation" section specifically the "exception for casual presence."

[SMETXBX]

Thank you very much!