I am a full time AZ resident. I have W-2 income from NYS as I finished a full time remote position there in early 2023. I am filing a nonresident NYS tax return in which that is included. I also have an AZ-based consulting business for which I received a 1099 NEC (over $15,000) from a (different) NY-based client (all remote consulting services). It constituted under 30% of my overall single member LLC business income. Do I include the 1099 NEC as NYS income on my NYS nonresident tax return, (based on % of overall consulting income), and pay NY taxes on it?
I also have a 1099 NEC from WI for over $17,000. Do I have to file a WI nonresident tax return for that as well or just claim it on my AZ tax return?
Thank you
