I received a 1099 nec from a company in Connecticut. Box 7 was filled with my earnings as well as box 1. I live in New hampshire. Should box 7 be left blank?

[ColeenD3]

As a nonresident of CT, you may be required to file a return.

A nonresident is anyone whose legal residence (domicile) is outside of Connecticut and who does not maintain a permanent place to live in Connecticut for the entire year at which he or she spends more than 183 days in the taxable year. A nonresident can also be someone whose legal residence is in Connecticut but does not maintain a permanent place to live in Connecticut, maintains a permanent place to live outside of Connecticut, and does not spend more than 30 days in Connecticut in the taxable year.

Nonresidents of Connecticut who are required to file a Connecticut return must complete:

• Form CT-1040NR/PY; and

• Schedule CT-SI;

• Visit our Current Forms Page for forms and instructions.

Nonresident Who Must File a Return

A nonresident with Connecticut sourced income is required to file Form CT-1040NR/PY, Nonresident and Part-Year Resident Income Tax Return, if any of the following is true for the taxable year:

• Connecticut income tax was withheld from his or her wages or other payments or

• He or she made estimated payments of income tax to Connecticut or

• He or she meets the gross income test* and had any income from Connecticut sources (such as wages from working in Connecticut) or

• He or she was required to pay the federal alternative minimum tax.

A nonresident or part-year resident meets the gross income test if his or her total income for the year, including income earned within and without Connecticut exceeds:

• $12,000 for married persons filing separately, or

• $15,000 for single filers or

• $19,000 for head of household, or

• $24,000 for married persons filing jointly, or qualifying widow(er) with dependent child.

[cia_111111]

I am self employed. I haven't been to Connecticut in 10 years. I live 365 days in NH.

Last year there was no box 7 filled on my 1099 nec

[ColeenD3]

Did you receive income from a CT-based company for that 1099? If your 1099-NEC is incorrect, you must contact the issuer for a corrected version.

[cia_111111]

I worked remotely in NH as a self employed bookkeeper. I do not have a W-9 on file with this company.  I I did receive money. I am wondering if having box 7 filled in will hurt tax wise. I don't understand what box 7 is for.

[RaifH]

Yes, having Box 7 filled in can hurt you. As @ColeenD3 suggested, you will want to request a corrected 1099-NEC from your client. That box indicates that this income would be taxable by Connecticut, which means you would have to fill out a nonresident return for Connecticut and pay state income taxes on the amount you received from this client less any expenses.

This is not true, as Connecticut will not tax New Hampshire telecommuters who did not perform any of the work within Connecticut. Box 7 should be left blank for you.