pk
Level 15
Level 15

State tax filing

@tami_454 

As a general rule, your income is sourced to where the work is performed. Thus , if one is employed by an entity located/ registered in State A, but the work is consistently  performed  by the employee in State B ( and is a resident of State B ), then that income is sourced  in State B.  There are of course ands, ifs and buts to this general rule ( especially  as remote work is becoming more prevalent).

Assuming that your employer in NJ has no presence  ( branch office etc. ) in FL and you are domiciled  and  consistently  performed the work in FL, this income would be sourced to FL.  No "non-resident " filing is required in NJ.

This position is further buttressed by your employer not withholding any state taxes for NJ ( and probably would have withheld state taxes if FL had PIT ).

Note that this  sourcing position is  valid only for active earnings and not for passive earnings like rental income.

Even though you have filed a "Non-Resident " return for NJ,  you should  call and talk to NJ DOR to find out their position  in this matter.

 

Is there more I can do for you ?