I had a similar case for tax year 2024. I have heard that remote work (with employer in another state) can trigger this. However, my situation is/was "trailing tax liability", after I moved from one state to another. This can happen when income realized in 2024 is linked to a prior year's work in another state, e.g., if your employer grants equity (RSRs, etc.) that vest after the year of the initial grant.
PLEASE NOTE that, for me, I could claim a credit in my state of residence for the full amount owed in the other state. For Illinois residents, see...
2024 IL-1040 Schedule CR Instructions
Hope this helps, John
