There is one major exception so far to this answer:
CALIFORNIA. (insert big surprise here.)
Just look up past threads of the nightmare that state has put many of us through. They DO expect you to file tax returns in their states if any of your 1099s are from there no matter where you were when you did the work. It's obnoxious. If every state followed that pattern, many of us would be filing state tax returns all over the place. (Look up the phrase "California sourced income" on these boards. Ironically when I actually lived there, they had no problem collecting all my 1099 taxes when I worked for clients in TN, NC, VA etc...when I worked out of Burbank, CA home. But they don't like it in reverse.... you have a CA client and you don't live or work there, they STILL want all the money.
