No, you can allocate the amount in Box 1 between MA and CA - based on what state he was in when he did the work. I will leave a link below that explains how to allocate your income between states. You enter the totals on the federal return and when you get to the state returns, you will allocate a portion to each state. And enter the 1099-NEC exactly how you see it. If there were withholdings in Box 5, enter those with whatever state code is listed. TurboTax will apply the withholdings to the correct state return.
How do I allocate (split) income for a part-year state return?
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