Received 1099-NEC form from MA client. Work done from TX home State. Box 7 has amount for MA State income. Do I ignore the box 7 when doing taxes or need the client to revise it?

Received 1099 form from Massachusetts  client. All Work done from Texas home State.

Box 7 in 1099-NEC has amount for MA State income (+20k).

1. Do I ignore the box 7 when doing Taxes ?

2. Need to ask the client to revise it? 

3. Do I have to contact Massachusetts State Tax to revise it?

Thank you for your help.