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I am moving out of Massachusetts in October, but it unclear to me whether I will need to fill out a Massachusetts tax form. I expect to have less than $10 in income in 2018, which is interest on a bank account in Massachusetts. I would really rather not fill out 12 pages of tax forms because of $10 in interest income.

Unfortunately the tax form and "instructions" page the Mass DOR has published actually has no instructions that I can find, so I cannot figure out the rules, because there are no instructions.

  • One reason a person might want to file even if it is not required is because it starts the clock on the statute of limitations. – unutbu Sep 13 '18 at 21:39
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It looks like the MA Dept. of Revenue hasn't yet published the instructions for the 2018 tax year. That said, the instructions for the 2017 part-year resident form state that:

You must file a Massachusetts Nonresident/Part-Year Resident Income Tax Return, Massachusetts Form 1-NR/PY, if you were not a resident of Massachusetts and you received Massachusetts source income in excess of your personal exemption multiplied by the ratio of your Massachusetts income to your total income, or you were not a resident of Massachusetts for the full year and your gross income was more than $8,000 — whether received from sources inside or outside of Massachusetts.

(Bolding mine.)

If this rule continues to hold for the 2018 tax year, and you only have $10 of income total (even from sources outside of MA), then you won't need to file.

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