State tax filing

I'm in a similar situation, my employer in based in NY and I live in MA.  Your comment makes sense how/where to pay taxes, however you didn't directly answer the question to whether or not to fill out the "Nonresident Business Allocation Schedule" form IT-203A.   

 

Do we need to fill out that form? The language on that form makes it seem like that form is for the employer not employee. 

 

Thanks