OWN A COURIER BUSINESS AS SOLE PROPRIETOR. LIVE IN WASHINGTON AND DISPATCHED OUT OF WASHINGTON. I DELIVER TO OREGON,MY 1099 IS FROM NY. DO I FILE NON RESIDENT TAX RETURN?

[Critter]

What address  the issuer of the 1099 uses had  nothing to do with filing a state return ... if you do not work in NY then you have no NY return to complete.

[SUE6]

I was wondering about Oregon not New York? Sorry for the confusion

[SweetieJean · Accepted solution]

For a full-year nonresident, Oregon imposes a tax only on taxable income “derived from sources within this state.” ORS 316.037(3)

So the question is, did you have  "a business, trade, profession or occupation carried on" in the state? ORS 316.127

What percent of your deliveries take place on OR? If it's high, OR could take the position that you owe nonresident taxes.

[SUE6]

95% of my pick ups are in oregon

[SweetieJean]

Then you are doing business in OR.