This may be more than you need ... but I found this MA letter ruling see below)  Client is NM domiciliary resident and a statutory resident of MA (spent more than 183 days there). 2020 issue.  He paid full resident tax in NM, but he got a credit for this NM tax on the MA return.  I attached this letter ruling and lots of documentation to both.  On Screen 55.251, I coded taxpayers as residents of NM.  Coded as a full year MA resident on screen 1.  I completed Screen OTC for MA with double-taxed income for NM (all of it broken down into categories with the corresponding allocable tax paid to NM.   No notices received.  Returns accepted as e-filed).  Not sure this works with other states ... but with trial and error, I got it to work.   

This is the LTR Ruling Info: In administering this provision, Massachusetts has announced its commitment to the uniform approach meaning in general, that (1) income is to be taxed where it is sourced; (2) income that is untaxed by the sourcing state, or that is unsourced, i.e., investment income, may be taxed by the state of domicile or the state of statutory residence, with the state of domicile preferred. Accordingly, with respect to unsourced income, if the state of domicile taxes the income, MA as the state of statutory residence should give the taxpayer a credit for taxes paid to the state of domicile. Mass. Gen. Laws Ch 62 § 6(a); Mass. Letter Ruling No. 08-11, 07/07/2008.

And for those you don't believe in "dual residency" ... Google it.  Lots of articles.  Client's don't believe it, but its a real thing.