There are two parts to this for Massachusetts.
For the CRD, see here:
https://www.mass.gov/technical-information-release/tir-20-9-massachusetts-tax-implications-of-select...
"Massachusetts gross income is federal gross income with certain modifications not relevant here. Therefore, coronavirus-related distributions will be included in Massachusetts gross income at the same time and in the same amounts as they are included in federal gross income. The exemption from the additional 10% tax under Code § 72(t) has no practical Massachusetts tax impact. Although Massachusetts conforms to the Code as currently in effect with respect to section 72, there is no Massachusetts analog to the Code § 72(t) penalty."
IRA distributions are taxable in MA when they exceed previously=taxed contributions:
https://www.mass.gov/service-details/view-non-government-pensions
"Included in your Massachusetts gross income for the year paid:
...
- Distributions from an IRA account made to you. For Massachusetts purposes however, distributions made are excluded from gross income if these distributions equal your Massachusetts previously taxed contributions. If you're a Massachusetts resident but also a beneficiary of a non-Massachusetts IRA, the entire IRA distribution is taxable since no Massachusetts tax was ever paid on the contributed income."
For TurboTax purposes (or if completing forms manually), you need to know how much of your distribution was previously taxed.
