Hi I came to US in June 2008 and residing in NJ. Initial three month I had no work but I was in NJ. Then I got the project and went to MA for two months. After that I came back to NJ and living in NJ since then. I got just had one employer whole time who is in MA. Now I am wondering if I have to file two returns or one is enough?

Please advice.

Thanks,

You must file MA tax return and report income earned while in MA.

If you did not have any income while living in NJ, they you do not need to file NJ tax return.