I made $10,827 but I owe Massachusetts $6 why?

[PhyllisG · Accepted solution]

The dollar amount required to file a Massachusetts return starts with more than $8,000; therefore, the $10,287 that you had received is in excess of the filing requirement minimum amount.

Massachusetts does not have a standard deduction or exemption to reduce your income.  For the 2018 tax year, individuals were taxed at a flat rate of 5.1%.  

If you did not have enough taxes paid or withheld from your earnings, it is probably the reason you owe the $6.00. In other words, your taxes withheld and/or paid during the year were $6 less than what was required to satisfy your tax obligation.