Lived and worked in MA for half of 2021 moved to PA and worked Remotely for MA employer

[Halftoast]

Hi, I am a little late to the game but having some questions I hope the community can help!

I lived and worked in MA for half of 2021 moved to PA and worked removed for the same employer in MA.  I have 3 pages of W2s, Federal, State for MA, State for PA, and what I presume to be local for PA.

I have a couple of questions, Since I lived and worked in MA for half the year I presume I have to file for MA and I assume I should be using the value in Box 16 for MA wages.  But do I not have to complete a R/NR because I lived and worked in PA and have PA wages for that time period? My employer is incorporated in PA so I guess its technically a PA employer?

When I total both state income tax (box 17 for PA and MA) it equals the total in box 17 under Total State. OK - perfect. 

When I total Box 16 for both states its more that my Box 1wages. Weird, shouldn't they total the same?  If I did have to fill out Non Resident wages for MA, what would I use - would it be my Box 1 wages?

[ErnieS0]

No. Massachusetts does not tax remote employers. 

Your Massachusetts wages are the amount you earned while living and working in MA.

Updated FAQs available on non-resident telecommuting and 830 CMR 62.5A.3: Massachusetts Source Income of Non-Residents Telecommuting due to the COVID-19 Pand...

Your W-2 total Box 16 state wages may not equal your W-1 federal taxable wages because Pennsylvania taxes some pre-tax federal deductions such as 401(k) contributions.

Why is my PA taxable income different from the Federal taxable income in Box 1 on my W-2?