PatriciaV
Employee Tax Expert

State tax filing

If the work you performed in New Jersey was not the final product sold to the customer, you would not report NJ income. The general rule is income sourced in a state is taxed by that state, which implies a sale or payment occurred for the work in that state.

 

However, if the film was produced and finalized in New Jersey, you would need to file a non-resident New Jersey tax return.

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