Does Florida resident have to file Ohio state tax on 1099 income produced by few 1 week consulting in Ohio?

[rita_segelman]

I live in Florida and plan to do couple assignments for consulting company in Ohio - few days a year.

Do I have to file and pay Ohio state income tax with 1099 they will provide to me?

[Anonymous]

if you perform the consulting in Ohio, I agree.  But say you perform the consulting in New York then you might be required to file in NY but definitely not in Ohio.  It's where you perform the consulting not the location of the company that hired you.            

[Hal_Al]

Simple answer: yes.  If you physically work in Ohio, while providing consulting to the Ohio client. you must file an Ohio non-resident return, and pay tax on your Ohio source income.

An alternate answer is: Yes, but "nobody" does. See http://money.cnn.com/2013/06/28/pf/taxes/business-traveler-tax-threat/  Since you live in a state without an income tax ( FL ), it’s more likely you should file in the work state. You can't use the "it all comes out even" rationale for not filing.

[TomD8]

Yes.  Ohio's law is that every non-resident having Ohio-sourced income is required to file an Ohio tax return.  Income from work actually performed in Ohio is "Ohio-sourced" income.

[Carl]

How this is handled tax-wise also depends on how your business is set up. For example, if it's a sole proprietorship or single member LLC, that would require you to file a personal non-resident return. Whereas if it's an S-Corp, then depending on how things are set up, the S-Corp *and* you might be required to file a state return. I really don't know the facts on this. Just pointing out a possibility here.