Partial-year resident state returns. Do I include all W-2's and 1099's with both state filings, even when income on some 1099's and W-2's were earned in only one state?

[pruittma1]

One company sent me two 1099's for the same income stream - one for earnings while resident in one state, one while resident in the other state.

W-2's were all earned in only one state (I retired and moved). Some 1099's were for income only while in one state, with zero income in the other. Do both states need the W-2's anyway, and do the also need all 1099's? Including the differentiated 1099's in the first sentence?

[IsabellaG]

Are you talking about mailing copies of your W-2's/1099's to the states or do you want to know if you have to report all these income items to both states? Is there withholding to either state shown on the 1099's? Finally, which states are we talking about?

[pruittma1]

SC and NJ. I'm talking about mailing copies of the documents.

[JulieCo · Accepted solution]

Upon review, it appears that both states require the W-2 and 1099 MISC forms related to that particular state.  See more information below.

The South Carolina return SC1040 instructions states this for mailing:

• Attach copy of Federal Return
• Attach copy of ALL W-2 and 1099 Forms with South Carolina withholding

https://dor.sc.gov/forms-site/Forms/IITPacket_2018.pdf

New Jersey instructions do not mention any specifics for what to include in the mailing of the form, but the tax form itself only asks for New Jersey income (it does not start with federal AGI).  The line items note that all W-2's should be included for the income reported on the line.  Therefore, only send New Jersey W-2 and 1099's to supplement what is reported on return, plus send a copy of the federal return, as for business income it asks for a copy of Schedule C. https://www.state.nj.us/treasury/taxation/pdf/current/1040i.pdf