Hi there and thanks for your question.
It sounds like he's doing all his work in Rhode Island. The issue is where is the money earned which is where you are when you do the work. So the money is earned in Rhode Island. I would suggest working with your payroll department to make sure you have the correct withholdings for Rhode Island and to eliminate the Massachusetts withholdings. The main reason you are filing a Massachusetts return now is to get those withholdings back since that is taxable to Rhode Island. Thanks again!
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