I don't believe MA provides a way to recover that tax unless you had MA income to report in 2018. See: <a rel="nofollow" target="_blank" href="
https://www.mass.gov/service-details/learn-about-the-claim-of-right-deduction">https://www.mass.gov/...>
"Since Massachusetts gross income for a tax year is federal gross income for the same period with modifications not relevant here, any amount included in taxpayers' federal gross income for the taxable year under a claim of right must also be included in their Massachusetts gross income for the same taxable year.
If taxpayers later repay amounts received under a Claim of Right because they didn’t, in fact, have a right to it, they may deduct the amount of that income from his Massachusetts gross income in the year of repayment."
