Working remotely for MA company from NY, but lived in NH and commuted to office short period of time.

[wad2k]

In 2002 daughter graduated and got job for a Massachusets company while living in NY. She worked remotely for a couple months from NY, and then moved to NH. While living in NH, she commuted to MA and worked in the office. In December, she moved back home to NY and went back to working remotely.

While working on taxes with online, I did non resident for MA and Resident for NY.

I'm confused if her MA income is full amount or is it based on days worked in office in MA. She worked 42 days in MA and 94 outside MA. On w2 , only MA state tax was deducted.
On the NY section of the online interview I entered the MA tax paid which I believe was called credit taxes paid to other state.

I tried it both ways.
First way as full amount of wages earned in MA, which gives her a MA and NY refund.
Second way by entering the days worked in and out of MA which gives her a bigger MA refund but NY tax owed.

The second way, does net her an extra $60 over the first.

I saw something MA adjusted their tax policy for remote workers during pandemic but it is be challenged in court.

Which way should I do them?

[TomD8]

The MA Covid policy is that the income of non-residents of MA who were working in MA prior to the Covid state of emergency, and then relocated to a location outside MA due to a pandemic-related circumstance, will continue to be sourced to MA (and thus taxable by MA).

https://www.mass.gov/technical-information-release/tir-20-15-revised-guidance-on-the-massachusetts-t...

The MA state of emergency was declared on March 10.

So, if your daughter was working in MA prior to March 10, and she relocated to a location outside MA because of a Covid-related circumstance , her MA income would consist of her earnings from the days she physically worked in MA plus all her work days after that move.  Otherwise it would consist only of her earnings from the days she physically worked in MA.

[wad2k]

Thank you for the reply..so just to clarify.

She began her job for this MA company in mid June, and worked at home in NY until mid September. That's when she moved to NH and commuted to the office in MA every day for  working 42 days. And then moved back home to NY at end of November, and continues to work for the MA company remotely. Her company is allowing her to work in remotely in NY for convenience, not Covid reasons.

So that mean she apportions he MA income for 42 days worked in MA,?

That would basically give her a large MA refund and would have to pay NY.

I hope I understand that correctly?

[TomD8]

Since her relocations were not related to the pandemic, her MA-source income would be the income from the days she actually (physically) worked in MA.