The basic principle is this: your home state (assuming it has an income tax) can tax you on all your income, regardless of where you earn it. Other states (that have an income tax) can tax you as a non-resident for money you earn from physically working within their borders.
A few states tax non-resident telecommuters (non-residents who telecommute with a company within their borders but do not physically work there). Neither MA nor NH does that.
Therefore, with regard to your question, if neither taxpayer lives in nor ever physically works in MA, their income is not taxable by MA. And if that's your situation, you'd answer NO to the question about having income from another state.
The basic principle is this: your home state (assuming it has an income tax) can tax you on all your income, regardless of where you earn it. Other states (that have an income tax) can tax you as a non-resident for money you earn from physically working within their borders.
A few states tax non-resident telecommuters (non-residents who telecommute with a company within their borders but do not physically work there). Neither MA nor NH does that.
Therefore, with regard to your question, if neither taxpayer lives in nor ever physically works in MA, their income is not taxable by MA. And if that's your situation, you'd answer NO to the question about having income from another state.
is this still accurate? can you point to some authority that states this ?
Scroll to Example (5)(a)(1.2) from this Massachusetts statute:
<a rel="nofollow" target="_blank" href="https://www.mass.gov/regulations/830-CMR-625a1-non-resident-income-tax#-5-rules-for-allocation-or-apportionment-of-income-to-massachusetts-for-non-resident-individuals-working-in-massachusetts">https://www.mass.gov/regulations/830-CMR-625a1-non-resident-income-tax#-5-rules-for-allocation-or-apportionment-of-income-to-massachusetts-for-non-resident-individuals-working-in-massachusetts</a>