I received a 1099 for oil and gas royalties in WV. The 1099 MISC is from New Jersey. Who do I pay non resident state income taxes to?

[AnnetteB6]

You pay the non-resident state tax to the state where the property that produces the royalties is located.  In your case, WV.  

It does not matter where the Form 1099-MISC came from.  

[ksj10506]

That's what I thought, but I wanted to be sure.  I only made $189.00 in royalties.  Does that matter?

[AnnetteB6]

Looking through the instructions for the WV Individual Income Tax Return, there does not seem to be an income limit that must be reached before non-residents must file a return for WV source income.  So, it looks like the return is required simply because the income is from a WV source.  

Here is a link to the instructions if you'd like to take a look:  Instructions for WV Individual Income Tax Return

@ksj10506

[ksj10506]

Thank you so much.  That answers all of my questions.