It depends but if the original owner of the IRA never lived in MA, then no amount (zero) will have been previously taxed in MA. (You may need to contact the administrator of the IRA (or the estate) and ask it any IRA contributions were made by original owner as an MA resident).
As a general rule, if the IRA contributions were made by an NY state resident and that individual claimed a deduction for these IRA contributions on his/her federal income tax return then no amount of the IRA contributions will have been previously taxed in NY either.
