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Level 2
Mar 30, 2022 1:52 PM UTC
Question

1099-NEC from another State

I live in CT and received a 1099-NEC from a company in NJ for less than 5K, do I need to file a NJ state income taxes separately or the federal and CT state is OK? I already put the info for 1099-NEC in the Turbotax.

    3 replies

    ColeenD3
    Alumni - Intuit
    Mar 30, 2022 2:12 PM UTC

    If you are a nonresident and your income for the entire year was more than the filing threshold amount for your filing status, you must file a New Jersey nonresident tax return.

     

    Single   $10,000

    Married $20,000

     

    NJ NR

    Alumni - Champ
    Mar 30, 2022 2:51 PM UTC

    Were you a remote worker?  If your work for the NJ company was done entirely remotely from a location outside NJ, then as of October 1, 2021, your income would not be taxable by NJ.  NJ considers non-resident remote work income to be "sourced" where the work is actually performed, not where the employer is located.  NJ taxes non-residents only on NJ-sourced income.

     

    >>However, because of a temporary and now-expired NJ Covid tax regulation, remote income you earned during the period 1/1/21 - 9/30/2021 would be considered "sourced" to the employer's jurisdiction (NJ) and thus taxable by NJ.

     

     

     

    **Answers are correct to the best of my ability but do not constitute tax or legal advice.
    Level 2
    Mar 30, 2022 3:11 PM UTC

    Yes,  I was entirely a remote worker.

     

    Thank you