It would depend on the tax regulations in the state where the income was earned. Typically, a state will tax income "sourced" in that state. Basically, that means if there was business activity that occurred in the state to generate the income, such as performing services or having an office there, then the income would be sourced to that state.
Most states have a minimum income under which you don't have to file a tax return if you have income there, so you should check that requirement first before you address the issue of where the income was sourced.
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