MA's COVID income-sourcing rule expired on September 13, 2021.
"For the period beginning after September 13, 2021, wages paid to a nonresident employee will no longer be sourced based on where the employee worked prior to the COVID-19 state of emergency. Instead, the wages for such period will generally be sourced based on where the employee’s work is actually performed."
https://www.mass.gov/info-details/covid-19-tax-relief-summary#:~:text=For%20the%20period%20March%201....
Bottom line: For tax year 2022, a non-resident of MA who never physically works in MA has no income tax obligation to the state of MA on that work income.
If in that circumstance MA income taxes were mistakenly withheld, the taxpayer should file a non-resident MA tax return, showing the withholding but allocating zero income to MA.
Income from work physically performed in NH is NH-source income, not MA-source income. Location of the employer is irrelevant.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
