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State tax filing
There is no conflict between my previous answer and the Massachusetts rule you cited. You have to pay MA income tax on any Massachusetts-source income you might have. If you never actually (physically) work in Massachusetts, then you have no Massachusetts-source income.
If your employer ever required you to go to Massachusetts for work purposes, then the income from the work you performed there would be Massachusetts-sourced, and taxable by both MA and by your resident state of Ohio. But in that scenario, you'd be able to claim a credit on your OH tax return for the taxes paid to MA, so you wouldn't be double-taxed.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
‎July 10, 2023
6:29 AM