Yes for 2021 you will file a non-resident MD return and allocate zero income for 2021 to MD since you did not physically work in MD. You will be refunded the taxes withheld for the one month in 2021.
Yes, the same situation would be applicable to 2020. MD would not tax the income earned working for the MD company but remotely in NH. You would allocate two months to MD for the two months you physically worked in MD as a non-resident.
MD did not change it's business nexus rules due to COVID 19. Only employee income earned while physically present in MD is MD income.
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