The MA Covid policy is that the income of non-residents of MA who were working in MA prior to the Covid state of emergency, and then relocated to a location outside MA due to a pandemic-related circumstance, will continue to be sourced to MA (and thus taxable by MA).
https://www.mass.gov/technical-information-release/tir-20-15-revised-guidance-on-the-massachusetts-t...
The MA state of emergency was declared on March 10.
So, if your daughter was working in MA prior to March 10, and she relocated to a location outside MA because of a Covid-related circumstance , her MA income would consist of her earnings from the days she physically worked in MA plus all her work days after that move. Otherwise it would consist only of her earnings from the days she physically worked in MA.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
