First you must establish if you were a nonresident all year or a part-year resident of MA.
Then, the proration formula is the number of days counted as physically working in MA divided by 365. That ratio is then multiplied by the personal exemption amount on your MA return. Generally, 4400 for single filers and 8800 for MFJ plus 1000 for each dependent. The number of days counted as physically working in MA includes days up to 16 Sep that you were remote due to pandemic.
With that in mind.
You must file a return if you were a part-year resident and either your total income all sources in and out of MA for the year exceeded 8,000 or exceeded your prorated exemption amount.
You must file a return if you were nonresident all year and either your MA source income only exceeded 8000 or exceeded your prorated exemption amount. MA source income includes income earned up to 16 Sep working remote due to Pandemic.
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