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Level 1
posted Mar 31, 2024 7:41:16 PM

Filing State for Business 1099 NEC

FT grad student in CA, resident of CO, independent contractor business in CO, earned 1099 NEC from CO company. Is there a requirement to file in CA also?

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1 Replies
Level 15
Apr 1, 2024 4:56:27 AM

Yes.

If all your work is actually (physically) performed in your state of residency and you never physically work in any other state, then you would have NO "other state income. "Currently, the only exception to that is California.  Due to a 2019 court ruling in CA, if you are a sole proprietor (received a 1099-NEC) and you provide services to a client located in CA, that income is taxable by CA - even if you never set foot in California.