You work for a management consulting firm that, legally, operates in a partnership. You are a partner in the firm. You are a domiciliary and full-time resident of Massachusetts. Historically the partnership operated exclusively in Massachusetts, but over the past several years your firm has picked up a number of clients in New York. You and other partners have been traveling on a regular basis (a couple of times a month) to New York to meet with clients there. Historically (and continuing through the current year) the firm has only filed a federal form 1065, a Massachusetts form 3 and you and your partners have only filed the federal form 1040 and the Massachusetts form 1 personal income tax returns. Given the expansion of the firm into New York over the past several years:

(a) explain if your firm and if you and your partners should be filing tax returns in New York; and

(b) explain what effect, if any, filing and paying tax to New York would have on your Massachusetts personal income tax return.