No. If you never have been to Massachusetts, are permanently working remotely from Connecticut, and there is no Massachusetts income tax deducted from your earnings, then you do not have to file a nonresident return.
Massachusetts source income is considered compensation for services performed in Massachusetts. You are performing services from Connecticut.
However, per the State of Massachusetts, there are special rules for wages or other compensation paid to employees who are working remotely (working from home or a location other than their usual work location) due to the COVID-19 Pandemic. For tax years 2020 and 2021, compensation paid to a nonresident for services that would normally be performed in Massachusetts are treated as Massachusetts source income subject to tax if they are performed in another state due to a Pandemic Related Circumstance and should be reported as taxable income on Form 1-NR/PY.
If you need further explanation, please see Massachusetts gross income for nonresidents.
@DoctorL
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