Rental income should be reported using the appropriate tax forms. Understand how to managing lodging taxes on your short-term vacation rental in the state of Massachusetts.Ideal for hosts using Airbnb, HomeAway, or VRBO. A Massachusetts lease agreement is a legally binding contract between a landlord and a tenant, outlining the terms and conditions for renting a property. A rent receipt is a form that helps landlords and tenants prove the tenant paid the rent and that the landlord received the payment. A Massachusetts resident is taxed on foreign earned income even if such income is earned during a temporary or protracted absence from Massachusetts.