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.