Err... since my family lives in MA and I still have US bank accounts and things, that was the easiest addresss for me to put things to...Then my FL driving license expired, so I had to put MA down, because I don't have any ties in FL at all.
I'm in MA, maybe 15 days a year...but have occasional mail going to my parents house, just because that's the best place for it (the small banks I have accounts in will not ship my statements overseas!!)
I know this came up before on here and I ignored it...
So... MA income tax for me??
You definitely don't have to file MA tax unless you had MA income. Normally, you don't have to file unless you had at least $8000 in MA income. But you also have to file if your MA income is higher than your MA personal exemption. The computation of the exemption is a little tricky for non-residents, because it depends on the ratio of MA income to all income. The lower that percentage, the lower the exemption. (In other words, you get a full exemption if all your income is from MA, but you only get a partial exemption if only part of your income came from MA.) In my case as a non-resident with modest MA income, my personal exemption for 2008 was a paltry $99, because less than 1% of my income came from MA. My MA income was higher than the exemption. so I'm filing. It's much ado about not very much money (I owe about $100 in MA tax for 2008, half of which was already withheld.)
If you have accounts in MA banks with an MA address, then MA will see it as MA income. You presumably got 1099 forms from those banks. Technically, you need to file if those forms show income above your exemption. If they add up to more than a few hundred dollars, you might need to file. Otherwise I'd skip it because the potential tax liability is so small it wouldn't make much sense for MA to pursue you.