State tax filing

@Mike9241    @johnsmaxwell 

I'd modify that advice some....In my experience, many (most?) states with an income tax, will require a non-resident tax return based on Gross income.....i.e. including income earned out of state.....then tax based on the % earned in the non-resident state. CT in particular makes that clear in:

https://portal.ct.gov/DRS/Individuals/Individual-Tax-Page/Nonresidents-wCT-Source-Inc

"A nonresident or part-year resident meets the gross income test if his or her total income for the year, including income earned within and without Connecticut exceeds:

• $12,000 for married persons filing separately, or
• $15,000 for single filers or
• $19,000 for head of household, or
• $24,000 for married persons filing jointly, or qualifying widow(er) with dependent child."

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NY is similar......in the details of the NY instructions:

"... and your New York adjusted gross income Federal amount column (Form IT-203, line 31) exceeds your New York standard deduction." 

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Thus, it would not depend on the 1 hr being over the minimum, but annual gross income being over the limit, and also having "any" non-resident income in that state. 

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I suspect the purpose in these states, is that the person earning anything in that state as a nonresident, but have (say) a million $$ of income from other states...they will still pay something of what they earned in-state as a nonresident......but if their total income from everywhere is below the limit...then they are in a tough spot and no tax will be assessed.