State tax filing

Thank you for the reply..so just to clarify.

She began her job for this MA company in mid June, and worked at home in NY until mid September. That's when she moved to NH and commuted to the office in MA every day for  working 42 days. And then moved back home to NY at end of November, and continues to work for the MA company remotely. Her company is allowing her to work in remotely in NY for convenience, not Covid reasons.

So that mean she apportions he MA income for 42 days worked in MA,?

That would basically give her a large MA refund and would have to pay NY.

I hope I understand that correctly?