liam2
New Member

I am an overseas resident, which state do I pay tax on 1099-misc box 7 (non-employee income) earnings?

I've been living in Europe 10+ year and for federal purposes I am a bone fide non-resident. I do consulting work for a US-company based in Michigan. They send me a 1099-misc with non-employee compensation (Box 7) of about $25,000. Since I consider NJ my state of origin (driver's licence, bank account, mailbox at parent's home) I've always filed there as a non-resident there. I've been declaring this 1099-Misc Box 7 income in NJ and not filing in Michigan.

I have never filed in Michigan but always in NJ.

My questions are in which state, if any, should I be paying tax on my 1099-misc earnings? Do I need to file in Michigan?

Aside from this I don't have any other earning in the US other than nominal DIV income.