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This is a common misconception and can depend on many factors.  Income sourced from other states may be subject to filing requirements.  You should check non-resident filing requirements for that state.  Although true to another comment here, a company may have a headquarters in a different state than you are paid in, but if it is a W2 employer who withholds taxes, they have set up arrangements in the state you work in to withhold and remit taxes (that's why you typically only have to be concerned about filing in your own state where you're paid).  If you are not a W2 employee (such as an independent contractor, own your own business, etc.), being paid, in general, or as a 1099-misc from someone (or an entity) in another state means you have state-source income from there and could be subject to other filing requirements.  For example, I'm a non-resident of Oregon.  If someone from Oregon paid me $2,000 and sent me a 1099-MISC, I would not have to file, based on Oregon filing rules for nonresidents.  If I earned more than $2,270 from there, then I would be subject to nonresident filing requirements (https://www.oregon.gov/DOR/programs/individuals/Pages/file-requirements.aspx).