State income taxes, working from home

There is no hard and fast answer. Each state has its own rules for determining what income is subject to taxation. Some states changed their rules during COVID (either temporarily or permanently) and others did not. For instance, NY has always maintained that if the official worksite is located in NY, the salary is subject to NY income tax unless the employee works outside the state at the necessity of the employer. So, telecommuting from NJ doesn't escape NY income tax. Other states limit their imposition of income tax to the salary earned while physically within the state.

Ira Smilovitz, EA Leonia, NJ

I just had occasion to check the MA rules. The state (OK, commonwealth) will charge income tax on MA residents wherever they happen to be. The state will also tax any income of nonresidents that is "sourced" in MA. So if you are working in NH for a company that is located in MA. and they send you money from an account base in MA, then that state will tax that income.