Am I responsible for State Taxes?

In 2014 I was an undergrad student on the East Coast and I got a job after graduation in MA. So ALL my income was derived outside of CA.

I had no CA income in 2014 and I lived outside of CA in 2014. Am I still supposed to file any CA FTB tax returns? Am I responsible for any CA State taxes even though I had no CA income? =========== This is a question of residency. A student is considered temporarily away from home in the absence of an affirmative change of residency. That which you stated so far wasn't necessarily sufficient to indicate such a change. More information will be needed.

Every state has a slightly different take on what constitutes residency and what constitutes abandonment of residency. The California FTB has a publication on the topic and the Massachusetts DOR probably does as well. Read them.

If you were a CA resident for all or part of the year you have to file a CA tax return. As a resident, all your income is subject to CA tax, no matter where the income is from.

CA FTB Publication 1031, "Guidelines for Determining Resident Status"

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Bob Sandler