These folks already live in NH so have a NH address for payroll. The employee would likely have to ask HR to stop MA tax withholding from paychecks (and could

These folks already live in NH so have a NH address for payroll. The employee would likely have to ask HR to stop MA tax withholding from paychecks (and could file the Form-1 NR/PY to get a refund at the end of the year). Although I suppose not many people would have predicted back in March what was going to happen (at least to the point of changing their tax withholdings for the year).