I am a resident of NY and earned income from competitions in multiple states. I have a sole proprietorship, I file a schedule C. My total income is reduced by my total expenses and nets to only approx $4k. Some expenses are competition-specific and other expenses are overhead. How do I allocate my schedule C for state tax purposes in each state? Some states likely result in a net income that is negative or zero, so do I need to file in those states at all?
