In the Federal 1099-G (Box 1 Unemployment) put the MA 1099-G Box 1 PFML amount.  I would add the supporting statement giving it's source as MA PFML. 

If you need to make an adjustment to the taxable amount:  if it ends up not being taxable for Federal or you want to subtract out the amount the employee paid in, an adjustment can be made on the Federal Schedule 1 Adjustments to Income, Line 24 Z other Adjustments with a notation referencing MA PFML.

I was not able to find the Webinar you referenced.  If you could send me a link, I'd like to take a look at it.  Seems difficult to get a firm answer.

I appreciate the input.  

Carol