There is no point in your payroll department issuing a corrected 2018 W-2. That's because your withheld 2018 MA taxes have long since been deposited with the state of Massachusetts. But MA will refund those taxes to you.
What you'll have to do to correct the situation, and assuming you never physically worked within MA in 2018, is this:
1. file a non-resident 2018 MA return, showing zero MA income, in order to obtain a refund of the incorrectly withheld MA taxes;
2. file an amended (or original, if you haven't filed one already) 2018 NY resident return, and pay your taxes due to NY;
3. file an amended 2018 federal return, if you deducted state income tax on your original return and the difference between your original and corrected state tax deduction is significant.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
