@Hal_Al is correct regarding the fact that MA taxes non-residents only on earnings from work actually (physically) performed inside MA. Work performed remotely in PA is not MA-source income.
Here is MA's law regarding non-resident filing requirements:
"If you're a nonresident of Massachusetts, you must file a Massachusetts Income Tax Return if you received Massachusetts source income in excess of your personal exemption multiplied by the ratio of your Massachusetts source income to your total income, or your gross income was more than $8,000 – whether received from sources inside or outside Massachusetts."
https://www.mass.gov/guides/personal-income-tax-for-nonresidents
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
