Income in 2 states with one very small amount

Question

This is a US question. If a married couple have a primary residence in one state (say Florida with no Income Tax) and another vacation residence in another state (say Mass) and while being on vacation there (MASS) one of them works at a local store and earns a few hundred dollars for which the store sends a W2, what are their Tax liabilities?

Note the income in Mass was very small but the couple's income in Florida was > 50K $. Do the couple even have to file anything in MA? The amount earned in MA was well below the minimum required to file and only MA primary residents are required to file.

Answer 1

You have to check the tax residency requirements for the vacation state.

The state determines how they handle non-residents who earn income in their state.

Who must file a state personal income tax return?

Nonresidents

If you're a nonresident with an annual Massachusetts gross income of more than either $8,000 or the prorated personal exemption, whichever is less, you must file a Massachusetts tax return.

You are an individual nonresident if you are neither a full-year or part-year resident.

Nonresidents use Form 1-NR/PY Massachusetts Nonresident or Part-Year Resident Income Tax Return.

Now if the store withheld state taxes because you submitted a state W-4, then you will have to file to get the money back.