Yes, the income is taxable, however, some states have minimum filing requirements. Check the nonresident state's Department of Revenue.
You must file a Connecticut income tax return if your gross income for the taxable year exceeds:
- $12,000 and you are married filing separately;
- $15,000 and you are filing single;
- $19,000 and you are filing head of household; or.
- $24,000 and you are married filing jointly or qualifying widow(er) with dependent child.
See this answer from IreneS2805 for instructions to enter the 1099 as other income.
Other Income
