Hi and welcome to Just Answer!
Retirement income is taxable only based on your residency, not based on the location of the payer, - thus, if you are resident of California - the distribution from 403(b) account is taxable only for California.
You may file Massachusetts tax return as a nonresident to claim a refund for state tax withheld, but you are not required.
thx....the payee may have messed up as they had my old Mass. address on file....and deducted Fed and Mass tax....does that matter...even though they sent distribution to California address...
It is possible, so if the amount of Massachusetts tax withheld is substantial - the only way to get it back - by filing the tax return,