Taxpayer moved from Massachusetts to a "no tax" state in 2021 but her pension providers still withheld MA state tax in 2022. I can obviously ask her to get a corrected 1099-R, showing no state tax,  but how do I claim the tax back for her?

If I put her on extension now (until the corrected 1099-rR), can Lecerte allocate the income correctly for a full year NH resident so that she gets the state tax back as a refund?

An alternative would be to file as shown now, and amend later to correct the state tax.

Any easier solutions?