I live in Virginia and work as an independent contractor/self -employed for a consulting firm that has an office in Maryland and is headquartered in Pennsylvania. I received a 1099-NEC with box 1 - nonemployee compensation - filled out. I have never been to the offices in Maryland or Pennsylvania. I work exclusively from home providing services through the consulting firm to a government entity in Maryland. I paid estimated taxes only to Virginia for 2022 (none were withheld by the firm on the 1099-NEC). Do I need to complete a nonresident state tax return for MD or PA? I know there are some reciprocity agreements that would allow me to only report W-2 salary or wages in VA and not file a nonresident return in MD, but I earned nonemployee compensation income, so not sure if that's covered under the reciprocity agreement.
