But if all your work is actually (physically) performed in Mississippi, and you never physically work in any other state, then you would have NO "other state income."
Currently, the only exception to that is California. Due to a recent court ruling in CA, if you are a sole proprietor and you provide services to a client located in CA, that income is taxable by CA - even if you never set foot in California.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
