If you're using TurboTax Desktop, go to FORMS and open the 5% Other Income Statement in your Massachusetts return.
If your Covid Essential Employee Premium Pay is the only item on this statement, choose 'Delete Form' at the bottom and this should remove the amount from Schedule X and your MA income.
If you have more than one item on this statement, click this link for details on Making An Adjusting Entry on 5% Other Income Statement.
@sonzoil
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