Filing a Nonresident Return in NJ

[faithbeerose]

My business is a CA-based LLC and I file as an S-Corp. I make films and I was hired as a director by a NY-based company for a shoot last year. We shot for two days in New Jersey. Do I have to file a non-resident tax return in NJ? I tried to figure out how to do this on y taxes under state returns and it was trying to make me register my business as an NJ S-Corp, is that the only way?

[PatriciaV]

If the work you performed in New Jersey was not the final product sold to the customer, you would not report NJ income. The general rule is income sourced in a state is taxed by that state, which implies a sale or payment occurred for the work in that state.

However, if the film was produced and finalized in New Jersey, you would need to file a non-resident New Jersey tax return.