You do not have to file a non-resident Massachusetts income tax return if worked remotely for a Massachusetts company.
Massachusetts only taxes employees who actually worked in-state.
Massachusetts says:
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.
830 CMR 62.5A.1: Non-Resident Income Tax
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