Your remote income is taxable by your state of residence, regardless of where the employer is located (your state of residence can tax ALL your income.)
If you actually perform the work from a location in a non-resident state, it would ALSO be taxable by THAT state.
Using a friend’s address so as to avoid taxation could be construed as tax evasion.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
