honopdx
New Member

State tax filing

I live in Oregon and received two 1099-NEC for 2022

First one is 1K from Illinois

Second one is 5K from Massachusetts

 

Am I required to file nonresident state taxes in the above states?

 

I believe both amounts are below each state's standard exemption, however I am a little confused if the income is considered business income or personal income, and if business income is taxed differently. I don't have an official "business. " The nature of the work is speaking and expert witness, respectively.  

 

Thank you.