It depends on your working arrangements prior to the COVID-19 state of emergency declaration.
If you had no prior remote work arrangement prior to the pandemic declaration, then all your income from 1 January 2021 to 16 September 2021 is considered 100% Massachusetts income.
If you had a prior remote work arrangement, you would apportion based on that arrangement. For example, if you worked one day from home prior to the pandemic and four days in MA, you would apportion 80% of your income as MA income even if you worked 100% in New Hampshire from Jan. to Sept.
Massachusetts says:
all compensation received for services performed by a non-resident who, immediately prior to the Massachusetts COVID-19 state of emergency was an employee engaged in performing such services in Massachusetts, and who is performing services from a location outside Massachusetts due to a Pandemic-Related Circumstance will continue to be treated as Massachusetts source income subject to personal income tax . . . and personal income tax withholding.
A non-resident employee who, prior to the Massachusetts COVID-19 state of emergency, determined Massachusetts source income by apportioning based on days spent working in Massachusetts in accordance with 830 CMR 62.5A.1(5)(a), must continue to do so based on (1) the percentage of the employee’s work days spent in Massachusetts during the period January 1 through February 29, 2020.
See TIR 20-5: Massachusetts Tax Implications of an Employee Working Remotely due to the COVID-19 Pandemi....
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