1099 NEC received from different state I live

[Renel22]

I live in Tennessee and I'm a fine art artist. I did a show in Georgia and the gallery send me a 1099 NEC.

Do I need to do a nonresident states declaration for Georgia and if yes, where to I enter the number.

[JohnB5677]

Yes. if you did a show in Georgia and sold a piece of art it will be a taxable event.  However,  there is a minimum income before you have to file a return in GA.

Single, Head of Household or Qualifying Widow(er)

• Under 65, not blind - $7,300
• Under 65, and blind - $8,600
• 65 or over, not blind - $8,600
• 65 or over, and blind - $9,900

Married Filing Joint

• Both under 65, not blind - $13,400
• One 65 or over, not blind - $14,700
• Both under 65, both blind - $16,000
• Both under 65, one blind - $14,700
• Both 65 or over, not blind - $16,000
• One 65 or over, and blind - $16,000
• One 65 or over, and both blind - $17,300
• Both 65 or over, and blind - $18,600

It will be posted on your Federal return to:

• Wages & Income

• 1099 MISC and Other Common Income

• Select Income from a 1099-NEC

• Enter payer's name

• EIN Number

• Amount you received

• State what it was for

[Hal_Al]

Those GA $ amount filing requirements are for residents.  Any non-resident, who has GA source income, and is required to file a federal return,  is required to  file a GA non-resident return.

I don't think you need to file a GA return (but am not sure).  Although your work was sold in GA, it was not produced in GA.  I don't think selling it at a show constitutes GA source income. 

Some examples of Georgia source income are:

• Wages
• Georgia Lottery Winnings
• Income from flow through entities (S-Corporations, Partnerships, LLCs, Trust, and estates
• Rents

Reference: https://dor.georgia.gov/filing-requirements

@DoninGA 

[DoninGA]

I agree with @Hal_Al   In this instance it is not GA sourced income.

[dwpelts]

I have a similar question to the original poster. 

I was a contractor for a company based in Georgia, but I live in TN. I made less than $1,000 last year for the work, and was assuming that I don't need to file in Georgia since it is below $5,000 (or 5% of my overall wages). Is that accurate? 

I just wanted to double check because the department of revenue website here only refers to people who are employees of an employer in Georgia. It doesn't reference contract work or anything like that. 

Thanks!

[Hal_Al]

You say you were  a contractor for a company based in Georgia, but you live in TN.  You don't say where you physically preformed the service. If it was in TN, you do not need to file a GA return.  If you did the work in GA, I'm of the opinion that you need to file A GA return.

[FangxiaL]

Per GA filing requirement for nonresidents:

Nonresidents must file if they:

• Are required to file a federal income tax return, and
• Work in Georgia or have Georgia-source income.

Now, as @Hal_Al pointed out, the questions is: is your income considered Georgia-source income or if you physically worked in GA and earned the income? Does your 1099-NEC form show GA in Box 6?

@dwpelts

[dwpelts]

Hello.

Sorry for the delayed reply. The form does show GA in box 6, but the account number is blank. 

I did the work online from my home in TN. That's the confusing part. 

So the question is, since I only made like 700 from this job and was physically in TN, do I actually need to file in GA or no? 

[Hal_Al]

Q. Since I only made like 700 from this job and was physically in TN, do I actually need to file in GA or no? 

A. No

[Ruthgski]

Hello,  I live in California and perform the majority of my work virtually.  The bulk of my clients are in Wisconsin.   I did make two visits there to meet with clients however the work was done remotely.  Do I need to file a state tax return in Wisconsin.  Some of my 1099 NEC have box 6 completed some do not.   thanks for any help 

[LeonardS]

Yes, you will have to file a state return for Wisconsin.

" If you are a nonresident or part-year resident of Wisconsin and your Wisconsin gross income (or the combined gross income of you and your spouse) is $2,000 or more, you must file a Form 1NPR, Nonresident and Part-Year Resident Income Tax Return. The Form 1NPR and instructions can be downloaded from our website.  Gross income means all income (before deducting expenses) reportable to Wisconsin which you received in the form of money, property, or services. "  Ref  https://State of Wisconsin Department of Revenue.

[Ruthgski]

Does it matter if I am an LLC?  It is business income.  

[Ruthgski]

oops and could I get that reference page again.  Thank you. 

[DianeW777]

It depends on whether you are a single member limited liability company (SMLLC).  Here is the link to the FAQs for Wisconsin (WI).

• Wisconsin Filing Requirements FAQs - Includes Nonresident 

@Ruthgski

[harrisfor4]

I live in Wisconsin full time but performed some work in Missouri.  I received a 1099-NEC from the company in Missouri for a total of $3235.  How do I enter this on my taxes -am i required to complete a Missouri state return?