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What state source is royalty from a patent?
On a 1099-MISC form, my wife received royalty income in 2024 from a patent that she filed years ago when she used to work at UCSD in California. In 2024 we were full year residents in New Jersey. How much of that income should be sourced in California for state income tax purposes?
‎April 11, 2025
2:16 PM