TomD8
Level 15

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If your bonus is derived from work you performed in Massachusetts, then YES, it is taxable by MA.  Here is MA's law:

 

Massachusetts source income includes items of gross income derived from or effectively connected with any trade or business, including any employment, carried on by the taxpayer in Massachusetts, whether or not the non-resident is actively engaged in a trade or business or employment in Massachusetts in the year in which the income is received.

https://www.sec.state.ma.us/reg_pub/pdf/800/830062.pdf

 

MA-source income is taxable by MA, regardless of whether or not you are a resident of MA when you receive it.

**Answers are correct to the best of my ability but do not constitute tax or legal advice.