At this point in time you should not be apportioning your wages every year. Massachusetts currently taxes remote employees. New Hampshire has filed a court challenge to that practice.
Massachusetts is one of six states which follow the “convenience of the employer” rule. Under the rule, your wages are taxable to Massachusetts even when working from home on Fridays because it is not mandatory to work from home. It is your option and therefore, not for the “convenience” of your employer.
Massachusetts expanded the rule with COVID-19 to include all remote work due to the pandemic.
All compensation received for services performed by a non-resident who, immediately prior to the Massachusetts COVID-19 state of emergency was an employee engaged in performing such services in Massachusetts, and who is performing services from a location outside Massachusetts due to a Pandemic-Related Circumstance will continue to be treated as Massachusetts source income subject to personal income tax.
File your tax return as normal, reporting all your MA income on a nonresident MA return.
Fila a Protective Claim
Wait until your MA return is accepted and you receive a refund or MA accepts your payment for any tax owed.
File an amended MA tax return as a protective claim. Change your MA wages to $0 so you get back all your MA tax liability. In the explanation state that you are filing a protective claim to preserve your right to refund in the event the U.S. Supreme Court rules that Massachusetts cannot tax New Hampshire residents for income earned while working in New Hampshire.
On the top of your amended return write “Protective Claim for refund under State of New Hampshire versus Commonwealth of Massachusetts”
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