yea you are right.  After posting I read more on NYC resident vs domicile, pandemic.  Still not sure on how to file this person.  Here is more info, any guidance is appreciated:

- she is single, no kids, no car (a couple years out of college)

- Rented and paid the rent in NYC until the lease was up on July 31, but moved out because office was closed to non-essential workers, due to pandemic.  Moved home to Massachusetts on 3/16/2020 until July 20.  Went to NYC to move out of the rental 1 day.

- Lived in Utah July 20 - current, voted in Utah

- Still has MA license (no car)

- Is planning on moving back to NYC in March 2021 IF all goes as planned (tbd)

- Has worked remotely for NYC firm since March 16, has not been back to office.