I’m going through this with my wife now.

You will use the apportionment part of the state return stating how much time you worked in Ma vs. Nh

If working remote is totally unrelated to the pandemic and you didn’t work in MA at all then you can recoup you mass tax.

Have your payroll department or manager write a letter regarding your situation. Ma dept of revenue will want to see this with your return.

If you worked remote because of Covid you don’t qualify

If you went to meetings or worked in office then you probably don’t qualify.

Very important to include the letter.