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Level 1
April 8, 2025
Question

1099-NEC: state

  • April 8, 2025
  • 1 reply
  • 11 views

My question is about a 1099-NEC for less than $5k, with the payer in NJ (box 6).  The form was mailed to payee/taxpayer who resided in CT for the year and was not in NJ.   Is a NJ return required for this income, or only a Federal + CT return?  Thanks!

    1 reply

    Level 15
    April 8, 2025

    If the work was only performed in CT then file federal +CT.